Public-domain · open source

84 F.2d 996

Docket No. 6775.

Commissioner v. Henes

Sixth Circuit Court of Appeals

Decided April 7, 1936.

Sixth Circuit Court of Appeals · decided 1936-04-07

2 counsel of record

Relies on Morrissey v. Commissioner · Helvering v. Coleman-Gilbert Associates · Swanson v. Commissioner

Opinion by (per_curiam) · Decided 1936-04-07

¶1Robert H. Jackson, Asst. Atty. Gen., for petitioner.

¶2Meredith P. Sawyer, of Menominee, Mich., for respondent.

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

¶4PER CURIAM.

¶5Affirmed on the grounds and for the reasons stated in the opinion of the Board of Tax Appeals. Cf. Morrissey & O’Brien v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 80 L.Ed. 263, Swanson v. Commissioner, 296 U.S. 362, 56 S.Ct. 283, 80 L.Ed. 273, and Helvering v. Coleman-Gilbert Associates, 296 U.S. 369, 56 S.Ct. 285, 80 L.Ed. 278, decided by the Supreme Court December 16, 1935.