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U.S. Court of Appeals for the Sixth Circuit, 1962

Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service

Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service
U.S. Court of Appeals for the Sixth Circuit · Decided December 5, 1962
311 F.2d 223 (Federal Reporter, Second Series)

Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service

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.

1

Before McALLISTER, Circuit Judge, and BOYD and FREEMAN, District judges.

ORDER.

2

The above cause coming on to be heard on appeal from the Tax Court of the United States, and the court being duly advised,

3

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 December 31, 2025. Source: CourtListener bulk data.

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