Case Name: D. LOVEMAN & SON EXPORT CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; D. LOVEMAN & SON, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1961-12-16
Citations: 296 F.2d 732
Docket Number: Nos. 14543, 14544
Parties: D. LOVEMAN & SON EXPORT CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. D. LOVEMAN & SON, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before MARTIN, WEICK and O’SULLIVAN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 296
Pages: 732–732

Head Matter:
D. LOVEMAN & SON EXPORT CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. D. LOVEMAN & SON, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 14543, 14544.
United States Court of Appeals Sixth Circuit.
Dec. 16, 1961.
Richard Katcher, Cleveland, Ohio, for petitioners.
Richard J. Heiman, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.
Before MARTIN, WEICK and O’SULLIVAN, Circuit Judges.

Opinion:
The above causes came on to be heard upon the record, briefs and arguments of counsel, and upon due consideration thereof, it is the opinion of this Court that the decision of the Tax Court should be affirmed. The opinion of the Tax Court adequately reviews the factual background of the litigation and we agree with the conclusions of the Tax Court as expressed in the able opinion of Judge Arnold Raum, which is reported as 34 T.C. 776 (1960).
It is, therefore, ordered that the decision of the Tax Court be, and the same is, hereby affirmed.