MILLS SUPPLIES CORPORATION, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
MILLS SUPPLIES CORPORATION, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
173 F.2d 572
United States Court of Appeals for the Sixth Circuit (1949)
Opinion of the Court
PER CURIAM.
This appeal was heard on the record, briefs and oral argument of .respective counsel; and it appearing, that the findings of the Tax Court on the issue of reasonable compensation are supported by the evidence and are not clearly erroneous; and that such findings do not disregard any uncontradicted testimony of impartial witnesses for the petitioner, such as was the basis for the rulings of this Court in Capital-Barg Dry Cleaning Co. v. Commissioner, 131 F. 2d 712, in Wright-Bernet, Inc., v. Commissioner, 172 F.Zd 343, and in Roth Office Equipment Co. v. Gallagher, Commissioner, 172 F. 2d 452; see Canal Navigation & Trading Co. v. Commissioner, 5 Cir., 168 F. 2d 512; it is ordered that the judgment of the Tax Court be and is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal Revenue, 131 F.2d 712 (6th Cir. 1942)
- Roth Off. Equip. Co. v. Gallagher, 172 F.2d 452 (6th Cir. 1949)
- Canal Navigation & Trading Co., Inc. v. Commissioner of Internal Revenue, 168 F.2d 512 (5th Cir. 1948)