U.S. Court of Appeals for the Ninth Circuit, 1954

Commissioner of Internal Revenue v. Thomas H. Brodhead and Elizabeth S. Brodhead

U.S. Court of Appeals for the Ninth Circuit · Decided March 10, 1954 · Mathews, Stephens, Bone

210 F.2d 652; 45 A.F.T.R. (P-H) 379; 1954 U.S. App. LEXIS 4571 (Federal Reporter, Second Series)

Counsel

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Joseph F. Goetten, Meyer Rothwacks, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for petitioner., Milton Cades, Smith, Wild, Beebe & Cades, J. Russell Cades, Eugene H. Beebe, Honolulu, Hawaii, for respondents.

Cases that cite this one

1 later published case cites this decision.

Commissioner of Internal Revenue v. Roy Eaton, Commissioner of Internal Revenue v. Genevieve H. Eaton (9th Cir. 1954)

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

*653 PER CURIAM.

The Commissioner of Internal Revenue seeks review of two decisions of the Tax Court — a decision redetermining the income tax liability of Thomas EL Brod-head and Elizabeth S. Brodhead for the calendar years 1943, 1944 and 1945 and a decision redetermining the income tax liability of Thomas H. Brodhead and Elizabeth S. Brodhead for the calendar year 1948. The decisions are affirmed on the grounds and for the reasons stated in the Tax Court’s findings and opinion, Brodhead v. Commissioner, 18 T.C. 726.

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