Legal Opinion
Ach v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 30, 1966No. Nos. 16154-16156, 16229PublishedCited by 3 opinions
1Opinion of the Court
CECIL, Senior Circuit Judge.
These cases are before the Court on petitions for review of decisions of the Tax Court of the United States. The petitioners and taxpayers are: Pauline W. Ach in docket No. 16, 154, Estate of Ernest M. Ach, deceased, Pauline W. Ach, sole legatee and Pauline W. Ach, surviving wife in docket No. 16, 155 and the Ach Corporation in docket No. 16,156. The Commissioner of Internal Revenue, respondent herein, determined deficiencies in income tax against the above named taxpayers and they brought actions in the Tax Court for a redetermination of those deficiencies.
The…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Ach v. CommissionerUnited States Tax Court · 1964
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
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3Cited by3 opinions
- Dorba Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- The Valley Camp Coal Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Pauline W. Ach v. Commissioner of Internal Revenue, Estate of Ernest M. Ach, Deceased, Pauline W. Ach, Sole Legatee, and Pauline W. Ach, Surviving Wife v. Commissioner of Internal Revenue, the Ach Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. The Ach CorporationCourt of Appeals for the Sixth Circuit · 1966