Case Name: Frank J. LORENZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1945-04-13
Citations: 148 F.2d 527
Docket Number: No. 9871
Parties: Frank J. LORENZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 148
Pages: 527–528

Head Matter:
Frank J. LORENZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9871.
Circuit Court of Appeals, Sixth Circuit.
April 13, 1945.
Marion A. Ross, of Columbus, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D. C., for respondent.
Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard upon the record and briefs and oral argument of counsel.
On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248.