Legal Opinion

William B. Cudlip and Lynwood B. Cudlip v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided February 18, 1955No. 12165Published

1Opinion of the Court

220 F.2d 565

55-1 USTC P 9239

William B. CUDLIP and Lynwood B. Cudlip, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12165.

United States Court of Appeals, Sixth Circuit.

Feb. 18, 1955.

Edward L. Weber, Detroit, Mich., for petitioners.

John J. Kelley, Jr., Washington, D.C. (H. Brian Holland, Ellis N. Slack, Howard P. Locke and Walter Akerman, Jr., Washington, D.C., on the brief), for respondent.

Before MARTIN, McALLISTER and STEWART, Circuit Judges.

McALLISTER, Circuit Judge.

2Cases cited23 opinions

  1. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  2. Eckert v. BurnetSupreme Court of the United States · 1931
  3. Helvering v. PriceSupreme Court of the United States · 1940
  4. Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
  5. Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953

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