EARL W. HAMLIN'S ESTATE, DECEASED, HELEN B. HAMLIN, EXECUTRIX, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
EARL W. HAMLIN'S ESTATE, DECEASED, HELEN B. HAMLIN, EXECUTRIX, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
188 F.2d 364
United States Court of Appeals for the Sixth Circuit (1951)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
This case came on to be heard on the petition of the executrix of the estate of the taxpayer to review the decision of the Tax Court of the United States, and has been duly considered upon the record and upon the briefs and oral arguments of attorneys: from all of which it is manifest that merely an-issue of-fact is involved, and that the decision of the Tax Court upon such issue is supported by substantial evidence and is not clearly erroneous;
The decision of the Tax Court is accordingly affirmed.
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Citator
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First Ins. Co. OF Haw., Ltd. v. Cont'l Cas. Co., 466 F.2d 807 (9th Cir. 1972)
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Alex and Doris Silverman v. Commissioner OF Internal Revenue, 253 F.2d 849 (8th Cir. 1958)