GILES E. BULLOCK AND KATHERINE D. BULLOCK, PLAINTIFFS-APPELLANTS,
v.
DANA LATHAM, COMMISSIONER OF INTERNAL REVENUE, AND E. C. COYLE, JR., DISTRICT DIRECTOR OF INTERNAL REVENUE, DEFENDANTS-APPELLEES

2d Cir. | 1964-12-23
Nos. 256, Docket 28976
339 F.2d 605 United States Court of Appeals for the Second Circuit (1964) Positive Treatment
Cited by 6 cases

Opinion of the Court
PER CURIAM.

PER CURIAM.

When this case was here before we held that there was jurisdiction under 28 U. S.C. §§ 1340 and 2463 and remanded for trial on the sole issue “whether title to-the machinery and fixtures is in Giles E. Bullock or E. C. Brown Company.” Bullock v. Latham, 306 F. 2d 45, 48 (2d Cir. 1962). This task was thoroughly and', competently performed by the District. Court Judge, who ruled against the taxpayers. We affirm on the basis of his-, findings of fact and conclusions of law.


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