Tracy v. Commissioner

Sixth Circuit Court of Appeals

Decided Dec. 4, 1940.

Sixth Circuit Court of Appeals · decided 1940-12-04

Cited by 2 later decisions (1 by the Supreme Court) — most recently December 1949

1 federal appellate ·

2 counsel of record

Relies on Tracy v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1940-12-04

View the full empirical analysis of this case →

¶1Earl W. Shinn, of Washington, D. C., and Albert Hubschman, of New York City, for petitioner.

¶2Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, P. A. Bayer, and Irving M. Tullar, all of Washington, D. C., for respondent.

¶3Before HICKS, ARANT, and MARTIN, Circuit Judges.

¶4PER CURIAM.

¶5This cause was heard upon the transcript of the record, briefs and arguments of counsel and on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board, 38 B.T.A. 1366.