U.S. Court of Appeals for the Eighth Circuit, 1953

L. R. McKee and Lulu McKee v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eighth Circuit · Decided October 28, 1953 · Per Curiam

207 F.2d 780; 44 A.F.T.R. (P-H) 551; 1953 U.S. App. LEXIS 4460 (Federal Reporter, Second Series)

Counsel

Carl H. Lambach and Margaret Stevenson, Davenport, Iowa, for petitioners., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., and Kenneth W. Gemmill, Acting Chief Counsel, Philadelphia, Pa., Bureau of Internal Revenue, for respondent.

Cases that cite this one

1 later published case cites this decision.

W. C. Leonard & Co. v. United States (District Court, N.D. Mississippi 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

PER CURIAM.

Decision of Tax Court entered on June 12, 1952, 18 T.C. 512, reversed and cause remanded to said Tax Court for entry of a decision in accordance with the provisions of Section 24(c), Internal Revenue Code, as now amended by Section 202 of the Technical Changes Act of 1953, 26 U.S.C.A. § 24(c).

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