Case Name: Wallace O. LEONARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Harry W. HOLT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Rodney B. PIERCE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Donald P. KIPP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Duffield W. YACKS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Frank O. BLUNDEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1953-04-15
Citations: 203 F.2d 566
Docket Number: Nos. 11723-11726, 11728, 11729
Parties: Wallace O. LEONARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Harry W. HOLT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Rodney B. PIERCE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Donald P. KIPP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Duffield W. YACKS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank O. BLUNDEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 203
Pages: 566–567

Head Matter:
Wallace O. LEONARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Harry W. HOLT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Rodney B. PIERCE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Donald P. KIPP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Duffield W. YACKS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank O. BLUNDEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 11723-11726, 11728, 11729.
United States Court of Appeals Sixth Circuit.
April 15, 1953.
John M. Hudson, Detroit, Mich., for petitioners.
Charles S. Lyon, Charles W. Davis, Wm. D. Crampton, George F. Lynch and H. Brian Holland, Washington, D. C., for respondent.
Before ALLEN, MARTIN, and McAL-LISTER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause coming on to be heard upon the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the opinion of the Tax Court be adopted as the opinion of this court on review, and that the decision appealed from be and is hereby affirmed in accordance with such opinion and the findings of fact of the Tax Court.