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

J. J. Kirk, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided May 10, 1961 · Cecil, Weick, O'Sullivan

289 F.2d 935; 7 A.F.T.R.2d (RIA) 1412 (Federal Reporter, Second Series)

Counsel

Harlan Pomeroy, Cleveland, Ohio, Sherman Dye, Baker, Hostetler & Patterson, Cleveland, Ohio, on brief, for petitioner., Richard J. Heiman, Department of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.

Cases that cite this one

2 later published cases cite this decision.

Velvet Horn, Inc. v. Commissioner (United States Tax Court 1981)
Southeastern Canteen Co. And Canteen Service Co. Of Toledo, on Review v. Commissioner of Internal Revenue, on Review (6th Cir. 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 case is before the Court on petition of J. J. Kirk, Inc., 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 Findings of Fact of the judge of the Tax Court are supported by substantial evidence and are not clearly erroneous, and that the inferences and conclusions drawn from the facts are correct and not clearly erroneous.

It is therefore ordered and adjudged that the decision of the Tax Court be and it is hereby affirmed upon the Findings of Fact and Opinion of Judge Raum of the Tax Court reported at 34 T.C. 130. Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218. Commissioner of Internal Revenue v. Spermacet Whaling & Shipping Co., 6 Cir., 281 F.2d 646.

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