57 Herkimer Street Corporation and Bessie Brouse Nelson v. Commissioner of Internal Revenue

Fifth Circuit

57 Herkimer Street Corporation and Bessie Brouse Nelson v. Commissioner of Internal Revenue

316 F.2d 726

Court of Appeals for the Fifth Circuit·Decided June 26, 1963·No. 19687_1·Published·Cited by 2 cases

Opinion

PER CURIAM.

This income tax deficiency case turns, for the most part, on credibility choices. A study of the record and the findings and opinion of the Tax Court 1 leads us; to the conclusion that there is substantial evidence to support the Tax Court’s-findings and we agree with its conclusions. We find no merit in petitioners’ argument that they were deprived of a fair trial by the cumulative effect of alleged erroneous rulings, chiefly respecting the admission and exclusion of evidence by the trial court. The judgment, of the Tax Court is

Affirmed.

1

. 1961 T.C. 223.

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PER CURIAM.

This income tax deficiency case turns, for the most part, on credibility choices. A study of the record and the findings and opinion of the Tax Court 1 leads us; to the conclusion that there is substantial evidence to support the Tax Court’s-findings and we agree with its conclusions. We find no merit in petitioners’ argument that they were deprived of a fair trial by the cumulative effect of alleged erroneous rulings, chiefly respecting the admission and exclusion of evidence by the trial court. The judgment, of the Tax Court is

Affirmed.

1

. 1961 T.C. 223.

57 Herkimer Street Corporation and Bessie Brouse Nelson v. Commissioner of Internal Revenue, 316 F.2d 726 (5th Cir. 1963).

Pincite

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Opinion

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