United States v. Parnell, 13831
| Decision Date | 17 December 1959 |
| Docket Number | No. 13831,13832.,13831 |
| Citation | 272 F.2d 943 |
| Parties | UNITED STATES of America, Appellant, v. Riley L. PARNELL et al., Appellees. UNITED STATES of America, Appellant, v. J. H. REED, Jr., et al., Appellees. |
| Court | U.S. Court of Appeals — Sixth Circuit |
Charles K. Rice, Leo M. McCormack, Lee A. Jackson and John J. Pajak, Washington, D. C., Fred Elledge, Jr., U. S. Atty., Nashville, Tenn., for appellant.
William Waller, Sr., Waller, Davis & Lansden, Nashville, Tenn., for appellees.
Before MARTIN and WEICK, Circuit Judges, and BROOKS, District Judge.
The appeal of the United States from the judgment of these consolidated tax cases has been duly heard and considered upon the briefs and oral arguments of attorneys and upon the record in the cause, including the opinion of the District Court:
And it appearing that the findings of fact are supported by substantial evidence and that the conclusions of law are not clearly erroneous but correctly drawn by Judge William E. Miller;
The judgment of the United States District Court is affirmed.
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...in cases presenting the identical legal issue, the Courts of Appeals for the Third (Evans v. Dudley, 295 F.2d 713) and Sixth (United States v. Parnell, 272 F.2d 943, affirming D.C., 187 F.Supp. 576) Circuits allowed amortization taken with reference to the special redemption prices.7 To res......
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... ... Nos. 239, 164, Dockets 26258, 26324 ... United States Court of Appeals Second Circuit ... Argued March 7, 1961 ... Parnell v. United States, D.C.M.D.Tenn.1958, 187 F.Supp. 576, affirmed 6 Cir., ... ...
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Humphreys v. CIR, 14577.
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