STOUT ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE
STOUT ET AL.
COMMISSIONER OF INTERNAL REVENUE
210 F.2d 607
United States Court of Appeals for the Sixth Circuit (1954)
Positive Treatment
Cited by 12 cases
Opinion of the Court
PER CURIAM.
Upon consideration of the briefs and record in the above appeal, we are of the view that the taxpayers have failed to carry the burden of proof in overcoming the Commissioner’s determinations sustained by the Tax Court. The findings of the court are supported by substantial evidence and are not clearly erroneous. Wherefore, it is the view of this court that the decision of the Tax Court should be affirmed upon its findings of fact and upon its memorandum opinion filed January 30, 1954.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (12 total)
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United States v. Fewell, 255 F.2d 496 (5th Cir. 1958)
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Northup v. United States & Helen B. Graham, 240 F.2d 304 (2d Cir. 1957)
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Bradbury v. Commissioner OF Internal Revenue, 298 F.2d 111 (1st Cir. 1962)
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