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

D. Loveman & Son Export Corp. v. Commissioner

U.S. Court of Appeals for the Sixth Circuit · Decided December 16, 1961 · Martin, Sullivan, Weick

296 F.2d 732 (Federal Reporter, Second Series)

Counsel

Richard Katcher, Cleveland, Ohio, for petitioners., Richard J. Heiman, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and 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.

Thor Power Tool Co. v. Commissioner (Supreme Court of the United States 1979)
Thor Power Tool Company v. Commissioner of Internal Revenue (7th Cir. 1977)

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

The above causes came on to be heard upon the record, briefs and arguments of counsel, and upon due consideration thereof, it is the opinion of this Court that the decision of the Tax Court should be affirmed. The opinion of the Tax Court adequately reviews the factual background of the litigation and we agree with the conclusions of the Tax Court as expressed in the able opinion of Judge Arnold Raum, which is reported as 34 T.C. 776 (1960).

It is, therefore, ordered that the decision of the Tax Court be, and the same is, hereby affirmed.

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