Legal Opinion
Michel v. Commissioner
Court of Appeals for the Second Circuit
Decided December 27, 1956No. Nos. 84, 85, Dockets 23958, 23959PublishedCited by 1 opinion
1Per curiam
Affirmed on the decision of Judge Rice, 24 T.C. 960, relying on Beck v. C. I. R., 15 T.C. 642, affirmed 2 Cir., 194 F.2d 537, certiorari denied 344 U.S. 821, 73 S.Ct. 18, 97 L.Ed. 639, and appropriately distinguishing Moffett v. C. I. R., 2 Cir., 191 F.2d 149.
2Cases cited3 opinions
- Beck v. CommissionerUnited States Tax Court · 1950
- Bache Trust v. CommissionerUnited States Tax Court · 1955
- Moffett v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. MoffettCourt of Appeals for the Second Circuit · 1951
3Cited by1 opinion
- Michel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956