Legal Opinion
Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service
Court of Appeals for the Sixth Circuit
Decided December 5, 1962No. 14814PublishedCited by 10 opinions
1Opinion of the Court
311 F.2d 223
63-1 USTC P 9131
Eugene F. EMMONS and Mary J. Emmons, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent. Service
No. 14814.
United States Court of Appeals Sixth Circuit.
Dec. 5, 1962.
Henry C. Harvey, Cleveland, Ohio (David F. Snow, Cleveland, Ohio, on the Brief, Jones, Day, Cockley & Reavis, Cleveland, Ohio of counsel), for petitioners.
Michael K. Cavanaugh, Dept. of Justice Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson-Daniel K. Mayers-Michael K. Cavanaugh, Attys. Dept. of Justice, Washington, D.C., on the brief), for respondent.
1
Before…
2Cases cited1 opinion
- Emmons v. CommissionerUnited States Tax Court · 1961
3Cited by10 opinions
- Hayes v. CommissionerUnited States Tax Court · 1993
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Claus A. Cosman and Dorothy Cosman v. The United StatesUnited States Court of Claims · 1971
- Henry v. CommissionerUnited States Tax Court · 1981
- Marshall v. CommissionerUnited States Tax Court · 1976
5 more not listed; retrieve them via the Exa API.