MacDonald v. Commissioner

Sixth Circuit Court of Appeals

Decided Dec. 11, 1947.

Sixth Circuit Court of Appeals · decided 1947-12-11

2 counsel of record

Relies on Commissioner v. Tower

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1947-12-11

How this case has been cited

Cited by 4 later decisions — most recently October 1990

3 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Robert H. Cook, of Saginaw, Mich., for petitioner.

¶2Theron L. Caudle, Sewall Key, Charles Oliphant, John M. Morawski, Helen R. Car-loss, and Harry Baum, all of Washington, D. C., for respondent

¶3Before SIMONS, MARTIN, and MILLER, Circuit Judges.

¶4' PER CURIAM.

¶5This cause came on to be heard; and, upon consideration of the record, the briefs and oral argument of the attorneys for the contending parties, the decision of the tax court is affirmed on the basis of its findings of fact, all supported by substantial evidence, and for the reasons stated in its opinion, which cites Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, as controlling authority.