Fulton Foundry & Mach. Co. v. Comm'r of Internal Revenue, 249 F.2d 445 (6th Cir. 1957). · Go Syfert
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Fulton Foundry & Mach. Co. v. Comm'r of Internal Revenue, 249 F.2d 445 (6th Cir. 1957). Cases Citing This Book View Copy Cite
5 citation events across 4 distinct courts.
Strongest positive: Oxford Paper Company v. Commissioner of Internal Revenue (ca2, 1962-06-12)
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited as authority (rule) Oxford Paper Company v. Commissioner of Internal Revenue
2d Cir. · 1962 · confidence medium
The Tax Court’s opinion in Fulton Foundry & Machinery Co., 26 T.C. 953, 956-957 (1956), aff’d per curiam, 249 F.2d 445 *681 (6 Cir. 1957), contains statements to that effect, although it does not appear that the taxpayer in that case made the detailed showing of causal relation between the unusual event and the increased costs that was here presented, and decision could, well have been rested on that ground.
Retrieving the full opinion text from the archive…
FULTON FOUNDRY & MACHINERY COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
13108_1.
Court of Appeals for the Sixth Circuit.
Oct 26, 1957.
249 F.2d 445
James C. Herndon, of Sheck, Herndon & Sheck, Akron, Ohio, for petitioner., Charles K. Rice, John Potts Barnes, Lee A. Jackson, Herman T. Reiling, Claude R. Marshall, Ellis N. Slack, Hilbert P. Zarky and David O. Walter, Department of Justice, Washington, D. C., for respondent.
Simons, Allen, Martin.
Published
PER CURIAM.

On petition of the taxpayer, we have reviewed the decision of the Tax Court of the United States holding deficiencies in income tax of the petitioner for its fiscal years 1950 and 1951; and upon the basis of the findings of fact of the tax court, which are supported by substantial evidence and are not clearly erroneous, and for the reasons stated in its opinion reported in 26 T.C. 953, the decision of the tax court is affirmed.