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Commissioner of Internal Revenue v. Reakirt

Commissioner of Internal Revenue v. L. B. Reakirt

Comm'r of Internal Revenue v. Reakirt, 84 F.2d 996 (6th Cir. 1936)
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Court
Court of Appeals for the Sixth Circuit · U.S. Courts of Appeals
Decided
February 11, 1936
Docket
No. 6896
Judges
Hicks, Simons, Allen
Citations
84 F.2d 99618 A.F.T.R. (P-H) 27718 A.F.T.R. (RIA) 2771936 U.S. App. LEXIS 4712

Opinion — Per Curiam

PER CURIAM.

The order of the Board of Tax Appeals is affirmed upon’ the authority of Kornhauser v. United States, 276 U.S. 145 , 48 S.Ct. 219 , 72 L.Ed. 505 ; Com’r of Int. Rev. v. Continental Screen Co., 58 F.(2d) 625 (C.C.A.6); and Bliss v. Com’r of Int. Rev., 57 F.(2d) 984 (C.C.A.6).

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1958: 11960: 119582026peak 1958 · 1

Relies on it most ⓘ

  1. Hermann F. And Madeleine Dupont Ruoff v. Commissioner of Internal Revenue277 F.2d 222 (3d Cir. 1960)
  2. Ruoff v. Commissioner30 T.C. 204 (Tax Ct. 1958)

Most recent

  1. Hermann F. And Madeleine Dupont Ruoff v. Commissioner of Internal Revenue277 F.2d 222 (3d Cir. 1960)
  2. Ruoff v. Commissioner30 T.C. 204 (Tax Ct. 1958)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 3

DepthCaseCited by
Kornhauser v. United States, 276 U.S. 145 (1928) 401
Bliss v. Comm'r of Internal Revenue, 57 F.2d 984 (5th Cir. 1932) 21
Comm'r of Internal Rev. v. Cont'l Screen Co., 58 F.2d 625 (6th Cir. 1932) 11

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