U.S. Court of Appeals for the Sixth Circuit, 1961

Commissioner of Internal Revenue v. Edmund P. Coady and Virginia Coady

U.S. Court of Appeals for the Sixth Circuit · Decided April 28, 1961 · Miller, Cecil, Weick

289 F.2d 490; 7 A.F.T.R.2d (RIA) 1322; 1961 U.S. App. LEXIS 4666 (Federal Reporter, Second Series)

Counsel

Loring Post, Department of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on brief, for petitioner., Carl Tangeman, Columbus, Ohio, Vorys, Safer, Seymour & Pease, Columbus, Ohio, on brief, for respondents.

Cases that cite this one

2 later published cases cite this decision.

Estate of Lockwood v. Commissioner (United States Tax Court 1964)
Henry H. Bonsall, Jr., and Martha G. Bonsall, C. Jordan Vail and Nancy B. Vail v. Commissioner of Internal Revenue (2d Cir. 1963)

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 case is before the Court on petition of the Commissioner of Internal Revenue for review of the decision of the Tax Court of the United States.

Upon consideration of the record, the briefs and oral arguments of counsel, the Court finds that the legal conclusions of the judge of the Tax Court based on the stipulated facts, which are reviewed in his opinion, are correct and in accordance with a proper interpretation of the statute involved. Section 355, Title 26 U.S.C. (I.R.C. 1954).

*491 It is therefore ordered and adjudged that the decision of the Tax Court be and it is hereby affirmed on the opinion of Judge Tietjens reported at 33 T.C. 771.

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