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U.S. Court of Appeals for the Sixth Circuit, 1964

United Industrial Corporation and Subsidiary Companies, and United Industrial Corporation v. Commissioner of Internal Revenue

United Industrial Corporation and Subsidiary Companies, and United Industrial Corporation v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Sixth Circuit · Decided May 4, 1964 · Miller, Cecil, McAllister
331 F.2d 605; 13 A.F.T.R.2d (RIA) 1395; 1964 U.S. App. LEXIS 5473 (Federal Reporter, Second Series)
United Industrial Corporation and Subsidiary Companies, and United Industrial Corporation v. Commissioner of Internal Revenue

Cases that cite this one

2 later published cases cite this decision.

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.

The above cause coming on to be heard upon appellants’ petition to review the decision of the Tax Court, and the Court being duly advised,

Now, therefore, it is hereby ordered, adjudged, and decreed that the decision be and is hereby affirmed upon the findings of fact and opinion of the Tax Court in United Industrial Corporation and Subsidiary Companies, 21 T.C.M. 1482, T.C. Memo. 1962-280, and upon the authority of General Bancshares Corporation v. Commissioner of Internal Revenue, 326 F.2d 712 (C.A.8).

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