Comm'r of Internal Revenue on Review. v. Brown & Williamson Tobacco Corp., on Review, 194 F.2d 537 (6th Cir. 1952). · Go Syfert
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Comm'r of Internal Revenue on Review. v. Brown & Williamson Tobacco Corp., on Review, 194 F.2d 537 (6th Cir. 1952). Cases Citing This Book View Copy Cite
60 citation events across 8 distinct courts.
Strongest positive: Reed v. Commissioner (tax, 1970-10-08)
Treatment trajectory · 1952 → 2026 · click a year to view as-of
1952 1989 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited "see" Reed v. Commissioner (2×)
Tax Ct. · 1970 · signal: see · confidence high
See Marion A. Burt Beck , 15 T.C. 642 (1950) , affirmed per curiam 194 F. 2d 537 (C.A. 2, 1952).
discussed Cited "see" Fairman v. Commissioner
Tax Ct. · 1964 · signal: see · confidence high
See Marion A. Burt Beck, 15 T.C. 642 , 669-670 (1950) , affd. per curiam 194 F. 2d 537 (C.A. 2, 1952), certiorari denied 344 U.S. 821 (1952) . *134 Moreover, we are of the opinion that the petitioner, at the time the legal expenses were incurred, did not possess "property held for the production of income." It is true that a contingent remainder interest has been held to be "property." See Helvering v. Reynolds, 313 U.S. 428 (1941) ; cf. Haywood v. Gill, 313 F. 2d 454 (C.A. 4, 1963).
cited Cited "see" Hofstead v. Commissioner
Tax Ct. · 1962 · signal: see · confidence high
See Marion A. Burt Beck, 15 T.C. 642 , affirmed per curiam (C.A. 2) 194 F. 2d 537 , certiorari denied 344 U.S. 821 .
discussed Cited "see, e.g." Moore Trust v. Commissioner (2×)
Tax Ct. · 1968 · signal: compare · confidence low
Compare Marion A. Burt Beck , 15 T.C. 642 , 670 (1950) , affirmed per curiam 194 F. 2d 537 (C.A. *225 2, 1952), with Stella Elkins Tyler , 6 T.C. 135 (1946) .
Retrieving the full opinion text from the archive…
COMMISSIONER OF INTERNAL REVENUE Petitioner on Review,
v.
BROWN & WILLIAMSON TOBACCO CORPORATION, Respondent on Review
11539_1.
Court of Appeals for the Sixth Circuit.
Feb 8, 1952.
194 F.2d 537
Ellis N. Slack, Mason B. Leming, Washington, D. G, for petitioner., Richard L. Shook, Washington, D. G, and Louis Seelbach, Louisville, Ky., foi respondent.
Allen, Hicks, McALLISTER, Per Curiam.
Published
PER CURIAM.

Upon consideration of the Motion to Docket and Dismiss this cause, filed by the petitioner on review, and it appearing that counsel for the respondent on review has consented to the granting thereof:

It Is Ordered that the said petition to review he and the same is hereby docketed and dismissed.

It Is Further Ordered that the Clerk of this Court forthwith transmit a certified copy of this order to the Clerk of the Tax Court of the United States at Washington, D. G, 16 T.G 432.