Legal Opinion

William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided February 11, 1956No. 12398_1Published

1Opinion of the Court

230 F.2d 304

56-1 USTC P 9268

William LIDDON, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Maria Prothro LIDDON, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 12397, 12398.

United States Court of Appeals Sixth Circuit.

Feb. 11, 1956.

John J. Hooker, Nashville, Tenn. (K. Harlan Dodson, Jr., Walker, Hooker, Keeble, Dodson & Harris, Nashville, Tenn., on the brief), for petitioners.

I. Henry Kutz, Washington, D.C. (H. Brian Holland, Ellis N. Slack, Hilbert P. Zarky, Harry Baum, Washington, D.C., on the brief), for respondent.

Before SIMONS, Chief Judge, McALLISTER and…

2Cases cited14 opinions

  1. Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
  2. Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
  3. Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
  4. William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
  5. Liddon v. CommissionerUnited States Tax Court · 1954

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