Legal Opinion
The Cold Metal Process Company v. Commissioner of Internal Revenue, the Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, Trustee v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 10, 1957No. 13048PublishedCited by 2 opinions
1Opinion of the Court
247 F.2d 864
The COLD METAL PROCESS COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
The LEON A. BEEGHLY FUND, The Union National Bank of Youngstown, Ohio, Trustee, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13047.
No. 13048.
United States Court of Appeals Sixth Circuit.
September 10, 1957.
Howard F. Burns, Cleveland, Ohio (William H. Fleming and Alan G. Rorick, Cleveland, Ohio, on the brief), for petitioners.
Melva M. Graney, Dept. of Justice. Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Harry Baum, Atty., Dept. of Justice, Washington, D. C., on…
2Cases cited37 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
32 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, TrusteeCourt of Appeals for the Sixth Circuit · 1962
- E. W. Bliss Co. v. Cold Metal Process Co.District Court, N.D. Ohio · 1957