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Estate of Lester O. Stearns, Deceased, Inez Stearns, Administratrix, and Inez Stearns, Surviving Wife v. Commissioner of Internal Revenue

ESTATE of Lester O. STEARNS, Deceased, Inez Stearns, Administratrix, and Inez Stearns, Surviving Wife, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Lester O. Stearns, Deceased, Inez Stearns v. Comm'r of Internal Revenue, 189 F.2d 259 (6th Cir. 1951)
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Court
Court of Appeals for the Sixth Circuit · U.S. Courts of Appeals
Decided
May 2, 1951
Docket
No. 11226
Judges
Hicks, Sim-Ons, McAllister
Citations
189 F.2d 25940 A.F.T.R. (P-H) 6801951 U.S. App. LEXIS 3285

Opinion — Per Curiam

PER CURIAM.

This cause was heard upon the transcript of record, briefs and arguments of counsel; and upon consideration thereof, It Is Ordered and Adjudged that the decision of the Tax Court entered March 20, 1950, 14 T.C. 420 , be and the same is in all things affirmed upon the grounds and for the reasons set forth in the Findings of Fact and Opinion of the Tax Court promulgated March 16, 1950.

How later courts describe this case

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

1969: 11980: 11995: 219692026peak 1995 · 2

Relies on it most ⓘ

  1. Alexander v. Commissioner1995 T.C. Memo. 51
  2. McKim v. Commissioner1980 T.C. Memo. 93
  3. Brodsky v. United States295 F. Supp. 607 (E.D. Pa. 1969)
  4. Alexander v. IRSNo. 95-1451 (1st Cir. Dec. 22, 1995)

Most recent

  1. Alexander v. IRSNo. 95-1451 (1st Cir. Dec. 22, 1995)
  2. Alexander v. Commissioner1995 T.C. Memo. 51
  3. McKim v. Commissioner1980 T.C. Memo. 93
  4. Brodsky v. United States295 F. Supp. 607 (E.D. Pa. 1969)

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 1

DepthCaseCited by
Stearns v. Comm'r, 14 T.C. 420 (Tax Ct. 1950) 8

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