Hugh Smith, Inc. v. Comm'r of Internal Revenue, 173 F.2d 224 (6th Cir. 1949). · Go Syfert
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Hugh Smith, Inc. v. Comm'r of Internal Revenue, 173 F.2d 224 (6th Cir. 1949). Cases Citing This Book View Copy Cite
19 citation events (1 in the last 25 years) across 6 distinct courts.
Strongest positive: WT Art Partnership LP, Lonicera LLC, Tax Matters Partner (tax, 2025-04-09)
Top citers, strongest first. 3 distinct citers. How cited ↗
cited Cited "see" WT Art Partnership LP, Lonicera LLC, Tax Matters Partner
Tax Ct. · 2025 · signal: see · confidence high
See Hugh Smith, Inc. v. Commissioner, 8 T.C. 660 , 676–78 (1947), aff’d per curiam, 173 F.2d 224 (6th Cir. 1949); see also Haynes v. Commissioner, T.C.
cited Cited "see, e.g." D.H. Baldwin Co. v. United States (In re Baldwin United Corp.)
Bankr. S.D. Ohio · 1985 · signal: see also · confidence low
See also, Hugh Smith Inc. v. Commissioner, 8 T.C. 660, 670-1 (1947) aff'd, 173 F.2d 224 (6th Cir. 1949), cert. denied, 337 U.S. 918 , 69 S.Ct. 1161 , 93 L.Ed. 1728 (1949).
cited Cited "see, e.g." Dothan Coca-Cola Bottling Co., Inc., a Corporation, Montgomery Coca-Cola Bottling Co., Inc., a Corporation v. United States
11th Cir. · 1984 · signal: see, e.g. · confidence low
See, e.g., Hugh Smith, Inc. v. Commissioner, 8 T.C. 660, 673 (1947), aff'd per curiam, 173 F.2d 224 (6th Cir.1949), cert. denied, 337 U.S. 918 , 69 S.Ct. 1161 , 93 L.Ed. 1728 (1949).
Retrieving the full opinion text from the archive…
HUGH SMITH, Inc., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
10616.
Court of Appeals for the Sixth Circuit.
Feb 1, 1949.
173 F.2d 224
F. E. Hagler, of Memphis, Tenn., for petitioner., Theron L. Caudle, Charles Oliphant, Sewall Key, John W. Smith, Ellis N. Slack and Harry Baum, all of Washington, D. C., for respondent.
Cüriam, Hicks, Allen, Martin.
Cited by 1 opinion  |  Published
PER CÜRIAM.

This cause was heard on the transcript of record, briefs and arguments of counsel, and on consideration whereof it is ordered and adjudged that the decision of the Tax Court, entered June 25, 1947, and herein sought to be reviewed, 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, 8 T.C. 660; promulgated March 28, 1947.