Anne K. Gossmann, Transferee of Model Farms Dairy v. Seldon R. Glenn, Collector of Internal Revenue

Sixth Circuit

Anne K. Gossmann, Transferee of Model Farms Dairy v. Seldon R. Glenn, Collector of Internal Revenue

191 F.2d 856

Court of Appeals for the Sixth Circuit·Decided October 11, 1951·No. 11268·Published

Opinion

PER CURIAM.

This appeal from the dismissal by the District Court of the taxpayer’s complaint, asserting a claim for refund of taxes based on the disallowance of a claimed deduction as an alleged ordinary and necessary büsiness expense, came on to be heard; and the transcript of record and the oral arguments and briefs of the attorneys for the contending parties have been duly considered;

And it appearing that the findings of fact of the District Court are supported by substantial evidence and are not clearly erroneous, and that the court’s conclusions of law are based upon sound and correct legal principles;

It is ordered that the judgment of the District Court be affirmed. 91 F.Supp. 1005.

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PER CURIAM.

This appeal from the dismissal by the District Court of the taxpayer’s complaint, asserting a claim for refund of taxes based on the disallowance of a claimed deduction as an alleged ordinary and necessary büsiness expense, came on to be heard; and the transcript of record and the oral arguments and briefs of the attorneys for the contending parties have been duly considered;

And it appearing that the findings of fact of the District Court are supported by substantial evidence and are not clearly erroneous, and that the court’s conclusions of law are based upon sound and correct legal principles;

It is ordered that the judgment of the District Court be affirmed. 91 F.Supp. 1005.

Anne K. Gossmann, Transferee of Model Farms Dairy v. Seldon R. Glenn, Collector of Internal Revenue, 191 F.2d 856 (6th Cir. 1951).

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191 F.2d 856 (Anne K. Gossmann, Transferee of Model Farms Dairy v. Seldon R. Glenn, Collector of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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