WALKER
v.
COMMISSIONER OF INTERNAL REVENUE
WALKER
COMMISSIONER OF INTERNAL REVENUE
160 F.2d 313
United States Court of Appeals for the Third Circuit (1947)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
Examination of the record and consideration of the oral arguments adduced in this appeal reveal that the question involved is one of fact. There being substantial evidence in support of the finding of the Tax Court, we are required to affirm that finding without weighing the evidence anew to determine whether we would arrive at the same result. John Kelley Co. v. Commissioner, 1946, 326 U.S. 521, 698, 66 S.Ct. 299; Commissioner v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532.
The decision of the Tax Court is therefore affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
In re Wolf. Appeal of Huggins, 165 F.2d 707 (3d Cir. 1948)
Authorities Cited
- Commissioner of Internal Revenue v. Tower, 327 U.S. 280 (U.S. 1946)
- John Kelley Co. v. Commissioner of Internal Revenue, 326 U.S. 521 (U.S. 1946)