Legal Opinion

Edward F. Kaiser v. Seldon R. Glenn, Collector of Internal Revenue, Ruth M. Kaiser v. Seldon R. Glenn, Collector of Internal Revenue, Yancey Lee Cummins v. Seldon R. Glenn, Collector of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided October 21, 1954No. 12074Published

1Opinion of the Court

216 F.2d 551

54-2 USTC P 9621

Edward F. KAISER, Appellant,

v.

Seldon R. GLENN, Collector of Internal Revenue, Appellee.

Ruth M. KAISER, Appellant,

v.

Seldon R. GLENN, Collector of Internal Revenue, Appellee.

Yancey Lee CUMMINS, Appellant,

v.

Seldon R. GLENN, Collector of Internal Revenue, Appellee.

No. 12074.

United States Court of Appeals Sixth Circuit.

Oct. 21, 1954.

Oldham Clarke, James M. Cuneo-McElwain, Dinning, Clarke & Winstead, Louisville, Ky., for Yancey Lee Cummins.

Ernest Woodward II, Woodward, Hobson & Fulton, Louisville, Ky., for Edward F. and Ruth M. Kaiser.

S. Dee Hanson, Washington, D.C. (H.…

Also in this document: Per curiam.

2Cases cited4 opinions

  1. Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
  2. Hatch's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
  3. Kaiser v. GlennDistrict Court, W.D. Kentucky · 1953
  4. Kaiser v. GlennCourt of Appeals for the Sixth Circuit · 1954

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