U.S. Court of Appeals for the Sixth Circuit, 1971

Maggie Bailey v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided April 27, 1971 · McCree, Brooks, Miller

439 F.2d 723; 27 A.F.T.R.2d (RIA) 1210; 1971 U.S. App. LEXIS 10527 (Federal Reporter, Second Series)

Counsel

William R. Bagby, Lexington, Ky., for appellant., Joseph H. Reiter, Tax Division, Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Atty., Tax Division, Department of Justice, Washington, D. C., on the brief, for appellee.

Cases that cite this one

3 later published cases cite this decision.

Fazi v. Commissioner (United States Tax Court 1995)
John U. Fazi and Sylvia Fazi v. Commissioner (United States Tax Court 1995)
Miller v. Commissioner (United States Tax Court 1992)

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

PER CURIAM.

This appeal is from a decision of the Tax Court of the United States which determined a deficiency in the taxpayer’s income for the years 1945 through 1963. The memorandum, findings of fact and opinion of law of the Tax Court are reported at P-H Memo T.C., par. 70,064. We have considered the record, the briefs of the parties and oral arguments of counsel, and conclude that the Tax Court’s factual determinations are supported by substantial evidence and that the law was properly applied.

The decision of the Tax Court is affirmed.

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