Case Name: Alfred H. SACHS, Estelle D. Sachs, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1940-04-03
Citations: 111 F.2d 648
Docket Number: No. 8061
Parties: Alfred H. SACHS, Estelle D. Sachs, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 111
Pages: 648–648

Head Matter:
Alfred H. SACHS, Estelle D. Sachs, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8061.
Circuit Court of Appeals, Sixth Circuit.
April 3, 1940.
Alfred H. Sachs, of Cleveland, Ohio, for petitioners.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, T. M. Mather, Paul A. Sebastian, and Lee A. Jackson, all of Washington, D. C., for respondent.
Before HICKS, HAMILTON, and ARANT, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard upon the transcript of the record and briefs and argument of counsel, on consideration whereof, it is ordered and adjudged that the decision reviewed be and the same is in all things affirmed for the reasons and upon the grounds stated in the opinion of the Board of Tax Appeals filed June 15, 1937.