ESTATE OF J. B. WEIL, DECEASED, ET AL., PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. ESTATE OF J. B. WEIL, DECEASED, ET AL.

6th Cir. | 1944-10-18
Nos. 9732, 9733
Before ALLEN,' MARTIN, and McALLISTER, Circuit Judges.
145 F.2d 240 United States Court of Appeals for the Sixth Circuit (1944) Positive Treatment
Cited by 18 cases

Opinion of the Court
PER CURIAM.

PER CURIAM.

These cases came on. to be heard upon the record and briefs and oral argument of counsel; and no reversible error appearing in the record, it is ordered that the decision of the Tax Go.urt of the United. States be, and it hereby is,' affirmed, for the reasons stated in its memorandum findings of fact and opinion. Pacific National Bank v. Eaton, 141 U.S. 227, 11 S.Ct. 984, 35 L.Ed. 702; Drug, Inc., v. Hunt, 35 Del. 339, 5 W. W. Harr. 339, 168 A. 87; Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L. Ed. 788; Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655; Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239.


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