Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service
Cases that cite this one
7 later published cases cite this decision.
- Hayes v. Commissioner (United States Tax Court 1993)
- Wolman v. Commissioner (United States Tax Court 1975)
- Charles H. Leyh (United States Tax Court 2021)
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal Revenue (2d Cir. 1984)
- Stevens v. Commissioner (United States Tax Court 1982)
- Marshall v. Commissioner (United States Tax Court 1976)
- Claus A. Cosman and Dorothy Cosman v. The United States (Court of Claims 1971)
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
311 F.2d 223
63-1 USTC P 9131
Eugene F. EMMONS and Mary J. Emmons, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent. Service
No. 14814.
United States Court of Appeals Sixth Circuit.
Dec. 5, 1962.
Henry C. Harvey, Cleveland, Ohio (David F. Snow, Cleveland, Ohio, on the Brief, Jones, Day, Cockley & Reavis, Cleveland, Ohio of counsel), for petitioners.
Michael K. Cavanaugh, Dept. of Justice Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson-Daniel K. Mayers-Michael K. Cavanaugh, Attys. Dept. of Justice, Washington, D.C., on the brief), for respondent.
Before McALLISTER, Circuit Judge, and BOYD and FREEMAN, District judges.
ORDER.
The above cause coming on to be heard on appeal from the Tax Court of the United States, and the court being duly advised,
Now, therefore, it is ordered, adjudged and decreed that the decision appealed from be and is hereby affirmed on the opinion of the Tax Court, 36 T.C. 728.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.