(Download) "O'Madigan v. Commissioner of Internal Revenue" by United States Court Of Appeals Sixth Circuit * Book PDF Kindle ePub Free

March 22, 2021

eBook details

Title: O'Madigan v. Commissioner of Internal Revenue
Author : United States Court Of Appeals Sixth Circuit
Release Date : January 16, 1962
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 61 KB

Description

Before O'SULLIVAN, Circuit Judge, and DARR and THORNTON, District Judges. Order This cause has been heard on petition for review of a decision of the Tax Court of the United States. The decision was rendered by the Tax Court subsequent to the filing of Memorandum Findings of Fact and Opinion. The findings of fact are not clearly erroneous. On the contrary, they appear to be the only possible ones in the area of the major contention of petitioners. The theory advanced by petitioners that the $10,000 paid to Daniel O'Madigan, Jr. by General Motors was on account of any consideration other than the transfer by him to General Motors of his stock is illusory at best.