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Weather-Seal Manufacturing Co. v. Commissioner of Internal Revenue

WEATHER-SEAL MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Weather-Seal Mfg. Co. v. Comm'r of Internal Revenue, 199 F.2d 376 (6th Cir. 1952)
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Court
Court of Appeals for the Sixth Circuit · U.S. Courts of Appeals
Decided
October 22, 1952
Docket
No. 11482
Judges
Hicks, Martin, McALLISTER, Per Curiam
Citations
199 F.2d 376

Opinion — Per Curiam

PER CURIAM.

The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, 'and the court being duly advised, Now, therefore, it is ¡ordered, adjudged, and decreed that the decision of the Tax Court be and the same is hereby affirmed. 16 T.C. 1312 .

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

Cited by 10 cases

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1953: 11955: 21957: 21958: 21964: 11976: 11980: 119532026peak 1955 · 2

Relies on it most ⓘ

  1. Fuller v. Commissioner20 T.C. 308 (Tax Ct. 1953)
  2. Max Sobel Wholesale Liquors v. Commissioner of Internal Revenue630 F.2d 670 (9th Cir. 1980)
  3. Johnson v. Commissioner42 T.C. 441 (Tax Ct. 1964)
  4. National Enforcement Commission v. Slim Olson, Inc.221 F.2d 92 (D.C. Cir. 1955)
  5. Zehman v. Commissioner27 T.C. 876 (Tax Ct. 1957)
  6. National Biscuit Co. v. Commissioner29 T.C. 409 (Tax Ct. 1957)

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
Weather-Seal Mfg. Co. v. Comm'r, 16 T.C. 1312 (Tax Ct. 1951) 17

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