Case ID: f2d_155/html/0728-03.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

George D. LIVIE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10068.
    Circuit Court of Appeals, Sixth Circuit
    May 28, 1946.
    B. Dave Bushaw, of Detroit, Mich., for petitioner.
    Sewall Key, of Washington, D. C., for respondent.
    Before HICKS, MARTIN, and MILLER, Circuit Judges.
   PER CURIAM.

This cause having been argued orally on petition for review of the decision of the tax court, and the record in the cause and the briefs of attorneys having been also duly considered, the decision of the tax court is affirmed on the authority of Commissioner of Internal Revenue v. Tower, 326 U.S. -, 66 S.Ct. 532; and Lusthaus v. Commissioner of Internal Revenue, 326 U.S. -, 66 S.Ct. 539. See also Lorenz v. Commissioner of Internal Revenue, 6 Cir., 148 F.2d 527; Lowry v. Commissioner of Internal Revenue, 6 Cir., 154 F. 2d 448; and Camfield v. Commissioner of Internal Revenue, 6 Cir., 154 FRd 1016.