Estes v. Commissioner

Sixth Circuit Court of Appeals

Decided April 21, 1948.

Sixth Circuit Court of Appeals · decided 1948-04-21

Cited by 1 later decisions — most recently July 1969

2 counsel of record

Relies on Dobson v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1948-04-21

View the full empirical analysis of this case →

¶1Clark, Klein, Brucker & Waples, of Detroit, Mich. (Wilber M. Brucker, of Detroit, Mich., of counsel), for petitioners.

¶2Theron L. Caudle, of Washington, D.C., for respondent.

¶3Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.

¶4PER CURIAM.

¶5On petition to review a decision of the Tax Court of the United States.

¶6The above cause having come on to be heard upon the transcript of the record, the briefs of counsel, and arguments in open court, and the court having been duly advised in the premises, now, therefore, it is hereby ordered, adjudged, and decreed that the decision of the Tax Court of the United States be and is hereby affirmed, upon the authority of Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L. Ed. 248.