Case Name: George D. LIVIE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1946-05-28
Citations: 155 F.2d 728
Docket Number: No. 10068
Parties: George D. LIVIE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 155
Pages: 728–728

Head Matter:
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.

Opinion:
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.