O'CONNOR v. COMMISSIONER OF INTERNAL REVENUE

Nos. 13433, 13434.

260 F.2d 358 (1958)

John C. O'CONNOR and the O'Connor Patent Company, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. John C. O'CONNOR and the O'Connor Patent Company, Respondents.

United States Court of Appeals Sixth Circuit.

October 31, 1958.


Attorney(s) appearing for the Case

John C. O'Connor, pro se.

Charles K. Rice, Nelson P. Rose, Lee A. Jackson, Harry Baum, Joseph Kovner, Arch M. Cantrall and Claude R. Marshall, Washington, D. C., for Commissioner.

Before ALLEN, Chief Judge, and SIMONS and MARTIN, Circuit Judges.


PER CURIAM.

In this litigation, the taxpayer, John C. O'Connor, appeared pro se in presenting his petition for review of the decision of the Tax Court of the United States, holding (contrary to his contention) that surtaxes, assessed against his personal holding company pursuant to Code provisions, were not violative of Article 1, section 8, of the Constitution.

At the hearing of the cause in this court, the Commissioner of Internal Revenue withdrew...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases