U.S. Court of Appeals for the Sixth Circuit, 1960

Commissioner of Internal Revenue v. John A. Decker and Gladys I. Decker

U.S. Court of Appeals for the Sixth Circuit · Decided December 12, 1960 · McAllister, Cecil, O'Sullivan

286 F.2d 427 (Federal Reporter, Second Series)

Counsel

Norman H. Wolfe, Department of Justice, Washington, D. C., Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, C. Guy Tadloek, Attorneys, Department of Justice, Washington, D. C., on brief, for petitioner., K. V. Nicola, Cleveland, Ohio, for respondents.

Cases that cite this one

2 later published cases cite this decision.

Walter Apschnikat v. United States (6th Cir. 1970)
Casner v. Commissioner (United States Tax Court 1969)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

ORDER.

This is an appeal from the Tax Court of the United States.

The cases were submitted to the Court, upon the records, the briefs, joint appendix and oral arguments of counsel.

Upon consideration whereof the Court finds that there is no error in the record or the Findings of Fact and opinion of the trial judge.

It is therefore ordered, adjudged and decreed that the decisions of the Tax Court be and they are hereby affirmed on the Findings of Fact and Opinion of Judge Drennen. 32 T.C. 326.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.