Smith v. United States

Sixth Circuit Court of Appeals

Decided Feb. 14, 1950.

Sixth Circuit Court of Appeals · decided 1950-02-14

2 counsel of record

Relies on Lazier v. United States · Sic v. Commissioner · Pettit v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1950-02-14

How this case has been cited

Cited by 27 later decisions — most recently October 1979 · most notably Ullman v. Commissioner (1959), Kraft Foods Co. v. Commissioner (1956)

24 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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¶1Snowden, Davis, Brown, McCloy & Donelson, Memphis, Tenn., for appellant.

¶2John Brown, Memphis, Tenn., Theron L. Caudle, Charles Oliphant, Washington, D. C., for appellee.

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

¶4PER CURIAM.

¶5This appeal was heard upon the record, briefs and argument of respective counsel;

¶6And the Court being of the opinion that the findings of fact by the District Judge are supported by the evidence and are not clearly erroneous, and that there is no error in his conclusions of law based thereon, 85 F.Supp. 838; Lazier v. United States, 8 Cir., 170 F.2d 521; Sic v. Commissioner, 8 Cir., 177 F.2d 469; Pettit v. Commissioner, 5 Cir., 175 F.2d 195; Baruch v. Commissioner, 11 T.C. 96, affirmed, 2 Cir., 178 F.2d 402.

¶7It is ordered that the judgment of the District Court be and is affirmed.