Legal Opinion

E. Ward King and Myrtle C. King v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided April 7, 1972No. 71-1418Published

1Opinion of the Court

458 F.2d 245

72-1 USTC P 9341

E. Ward KING and Myrtle C. King et al., Petitioner-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 71-1418.

United States Court of Appeals,

Sixth Circuit.

April 7, 1972.

John Y. Merrell, Annandale, Va., for appellants; Edwin O. Norris, Hunter, Smith, Davis, Norris, Waddey & Treadway, Kingsport, Tenn., on brief.

Richard Farber, Tax Div., Dept. of Justice, Washington, D. C., for appellee; Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before PHILLIPS, Chief Judge,…

2Cases cited17 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. GordonSupreme Court of the United States · 1968
  3. Coady v. CommissionerUnited States Tax Court · 1960
  4. National Labor Relations Board v. Hudson Motor Car Co.Court of Appeals for the Sixth Circuit · 1942
  5. United States v. W. W. Marett and Ruth MarettCourt of Appeals for the Fifth Circuit · 1963

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