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

Commissioner v. Fry

U.S. Court of Appeals for the Sixth Circuit · Decided October 18, 1960

283 F.2d 869; 6 A.F.T.R.2d (RIA) 5691 (Federal Reporter, Second Series)

Counsel

John J. Pajak, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., on brief, for petitioner., Charles H. Davis, Memphis, Tenn., Montedonico, Boone, Gilliland, Heiskell & Loch, Memphis, Tenn., on brief, for respondents.

Cases that cite this one

4 later published cases cite this decision.

Kuhn v. United States (District Court, S.D. Texas 1975)
Estate of Christ v. Comm'r (United States Tax Court 1970)
Elrick v. Commissioner (United States Tax Court 1971)
Marianne Crocker Elrick v. Commissioner of Internal Revenue (D.C. Cir. 1973)

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 of the Court

ORDER.

The above cause coming on to be heard on the record, the briefs of the parties and argument of counsel in open court, and the court being duly advised:

Now, therefore, it is ordered, adjudged and decreed that the decision of the Tax Court be and is hereby affirmed upon the opinion of Judge Tietjens. 31 T.C. 522.

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