Lorenz v. Commissioner of Internal Revenue, 148 F.2d 527 (6th Cir. 1945)

Annotate this Case
US Court of Appeals for the Sixth Circuit - 148 F.2d 527 (6th Cir. 1945)
April 13, 1945

148 F.2d 527 (1945)

Frank J. LORENZ, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 9871.

Circuit Court of Appeals, Sixth Circuit.

April 13, 1945.

Marion A. Ross, of Columbus, Ohio, for petitioner.

*528 Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D. C., for respondent.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S. Ct. 239, 88 L. Ed. 248.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.