Legal Opinion

Ragland Investment Company v. Commissioner of Internal Revenue, Elizabeth L. Ragland v. Commissioner of Internal Revenue, H. H. Ragland v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided December 8, 1970No. 20225-20227_1Published

1Opinion of the Court

435 F.2d 118

RAGLAND INVESTMENT COMPANY, Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Elizabeth L. RAGLAND, Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

H. H. RAGLAND, Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Nos. 20225-20227.

United States Court of Appeals, Sixth Circuit.

December 8, 1970.

Terry Bray, Tax Division, Dept. of Justice, Washington, D. C., for respondent-appellant; Johnnie M. Walter, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Stanley L. Ruby, Daniel B. Rosenbaum, Attys.,…

Also in this document: Per curiam.

2Cases cited7 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
  3. Foresun, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
  4. Austin Village, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
  5. R. C. Owen Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965

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