Warren v. Commissioner

Sixth Circuit Court of Appeals

Decided Dec. 17, 1942.

Sixth Circuit Court of Appeals · decided 1942-12-17

2 counsel of record

Relies on Helvering v. Stuart · Warren v. Commissioner

Opinion by (per_curiam) · Decided 1942-12-17

¶1Benjamin E. Jaffe and R. M. O’Hara, both of Detroit, Mich., for petitioner.

¶2Samuel O. Clark, Jr., J. P. Wench el, Sewall Key, John W. Smith, Gerald L. Wallace, and Edward H. Hammond, all of Washington, D. C., for respondent.

¶3Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.

¶4PER CURIAM.

¶5This case having been considered upon the record and upon the briefs and oral argument of the attorneys for the parties, and the court being of the opinion that Helvering v. R. Douglas Stuart, 63 S.Ct. 140, 87 L.Ed. -, decided by the Supreme Court of the United States on November 16, 1942, is decisive of the issue presented here, it is ordered that the judgment of the Tax Court of the United States (formerly the United States Board of Tax Appeals), 45 B.T.A. 379, be and hereby is affirmed.