Legal Opinion

Commissioner of Internal Revenue v. Spermacet Whaling & Shipping Co., S/A

Court of Appeals for the Sixth Circuit

Decided August 10, 1960No. 13887Published

1Opinion of the Court

281 F.2d 646

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

SPERMACET WHALING & SHIPPING CO., S/A, Respondent.

No. 13887.

United States Court of Appeals Sixth Circuit.

August 10, 1960.

Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Chief, Appellate Section, Tax Division, Dept. of Justice, and Harry Baum and George W. Beatty, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Richard F. Stevens, Cleveland, Ohio (Charles D. Leist, Baker, Hostetler & Patterson, Cleveland, Ohio, on the brief), for…

2Cases cited26 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Gregory v. HelveringSupreme Court of the United States · 1935
  3. Commissioner v. DubersteinSupreme Court of the United States · 1960
  4. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  5. Corliss v. BowersSupreme Court of the United States · 1930

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