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

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 26, 1963

Docket19687_1

StatusPublished

Cited by2 cases

This text of 316 F.2d 726 (57 Herkimer Street Corporation and Bessie Brouse Nelson v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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

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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.

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316 F.2d 726, Counsel Stack Legal Research, https://law.counselstack.com/opinion/57-herkimer-street-corporation-and-bessie-brouse-nelson-v-commissioner-of-ca5-1963.

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