Case Name: ESTATE of Alice B. DAVIS, Robert L. Davis, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-04-18
Citations: 142 F.2d 450
Docket Number: No. 9683
Parties: ESTATE of Alice B. DAVIS, Robert L. Davis, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 142
Pages: 450–450

Head Matter:
ESTATE of Alice B. DAVIS, Robert L. Davis, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9683.
Circuit Court of Appeals, Sixth Circuit.
April 18, 1944.
Raymond H. Berry, of Detroit, Mich., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Ralph F. Staubly, Robert N. Anderson, and Robert Koerner, all of Washington, D. C., for respondent.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard upon the transcript of record, briefs and oral arguments of counsel, and on consideration thereof, it is ordered and adjudged that the decision of the Tax Court entered on April 2, 1943, be and the same is affirmed upon the grounds and for the reasons set forth in the "Memorandum Findings of Fact and Opinion" of the Tax Court filed on January 25, 1943.