Mrs. Walter Lane Smith v. United States, 180 F.2d 357 (6th Cir. 1950). · Go Syfert
Search
Mrs. Walter Lane Smith v. United States, 180 F.2d 357 (6th Cir. 1950). Cases Citing This Book View Copy Cite
71 citation events across 13 distinct courts.
Strongest positive: McKINNEY v. COMMISSIONER (tax, 1978-11-07) · Strongest negative: Ken M. Davee and Adeline B. Davee v. The United States. Elizabeth Kline Jordan and Lea Associates, Inc. v. The United States (cc, 1971-06-11)
Treatment trajectory · 1951 → 2026 · click a year to view as-of
1951 1988 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "but see" Ken M. Davee and Adeline B. Davee v. The United States. Elizabeth Kline Jordan and Lea Associates, Inc. v. The United States
Ct. Cl. · 1971 · signal: but see · confidence high
But see Toledo Newspaper Co., 2 T.C. 794 (1943) and Toledo Blade Co. v. C.I.R., 11 T.C. 1079 (1948), aff’d 180 F.2d 357 (6th Cir. 1950), cert. denied, 340 U.S. 811 , 71 S.Ct. 38 , 95 L.Ed. 596 , (1950). 6 .
cited Cited "see" McKINNEY v. COMMISSIONER
Tax Ct. · 1978 · signal: see · confidence high
See Toledo Blade Co. v. Commissioner, 11 T.C. 1079 (1948) , affd. 180 F. 2d 357 (6th Cir. 1950) .
cited Cited "see" Nicholas Co. v. Commissioner
unknown court · 1962 · signal: see · confidence high
See, in this connection, Toledo Blade Co., 11 T.C. 1079 , affirmed per curiam 180 F. 2d 357 (C.A. 6); and Aaron Michaels, 12 T.C. 17 .
discussed Cited "see, e.g." Post Bros. Constr. Co. v. Commissioner
Tax Ct. · 1973 · signal: compare · confidence low
Compare 10 Toledo Blade Co., 11 T.C. 1079 , 1085 (1948) , affirmed per curiam on another issue 180 F.2d 357 (C.A. 6, 1950), with Cuyuna Realty Company v. United Stated, 382 F.2d 298 , 301-302 (Ct. Cl. 1967) , and Tampa & Gulf Coast Railroad Co., 56 T.C. 1393 , 1402 (1971) .
discussed Cited "see, e.g." Joseph Lupowitz Sons, Inc. v. Commissioner
Tax Ct. · 1972 · signal: compare · confidence low
Compare Toledo Blade Co., 11 T.C. 1079 , 1085 (1948) , affirmed per curiam on another issue 180 F. 2d 357 (C.A. 6, 1950), with Cuyuna Realty Company v. United States, 382 F. 2d 298 , 301 (Ct. Cl. 1967) , and Tampa & Gulf Coast Railroad Co., 56 T.C. 1393 , 1402 (1971) .
Retrieving the full opinion text from the archive…
Mrs. Walter Lane SMITH, Appellant,
v.
UNITED STATES of America, Appellee
10903.
Court of Appeals for the Sixth Circuit.
Feb 14, 1950.
180 F.2d 357
Snowden, Davis, Brown, McCloy & Donelson, Memphis, Tenn., for appellant., John Brown, Memphis, Tenn., Theron L. Caudle, Charles Oliphant, Washington, D. C., for appellee.
Simons, Allen, Miller.
Cited by 11 opinions  |  Published
PER CURIAM.

This appeal was heard upon the record, briefs and argument of respective counsel;

And the Court being of the opinion that the findings of fact by the District Judge are supported by the evidence and are not clearly erroneous, and that there is no error in his conclusions of law based thereon, 85 F.Supp. 838; Lazier v. United States, 8 Cir., 170 F.2d 521; Sic v. Commissioner, 8 Cir., 177 F.2d 469; Pettit v. Commissioner, 5 Cir., 175 F.2d 195; Baruch v. Commissioner, 11 T.C. 96, affirmed, 2 Cir., 178 F.2d 402.

It is ordered that the judgment of the District Court be and is affirmed.