Legal Opinion
Frank Stephen Ranz v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 21, 1960No. 13807_1PublishedCited by 4 opinions
1Opinion of the Court
WILLIAM E. MILLER, District Judge.
The Commissioner of Internal Revenue determined deficiencies in income tax of petitioner, Frank Stephen Ranz, for the years 1952, 1953, and 1954. The Tax Court affirmed the determination of the Commissioner, and the case is before us on Petition for Review of the Tax Court’s decision. The sole question for our consideration is whether the provisions of Section 1301 of the Internal Revenue Code of 1854 (26 U. S.C. (1952 ed.), Sec. 1301) 1 ******are applicable to commissions in the amount of 335,299.69 received by petitioner in 1954 while engaged as a sales…
2Cases cited3 opinions
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Slough v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
- Ranz v. CommissionerUnited States Tax Court · 1958
3Cited by4 opinions
- H. G. And Frances Kellam Hendricks v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Ralph B. Wattley and Josephine R. Wattley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Hendricks v. CommissionerUnited States Tax Court · 1967