Donald C. Van Pelt v. Commissioner of Internal Revenue
This text of 191 F.2d 861 (Donald C. Van Pelt v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This petition for review filed by the taxpayer came on to be heard on the transcript of record and on the briefs and oral arguments of attorneys for the contending parties ;
And it appearing that the findings of fact of the United States Tax Court are correctly based upon the evidence in the case and that the reasoning in the opinion of the Tax Court justifies its conclusion;
The decision of the Tax Court adjudgixig a deficiency in the taxpayer’s income tax for 1945 in the amount of $24,078.90 is ordered to be affirmed.
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191 F.2d 861, Counsel Stack Legal Research, https://law.counselstack.com/opinion/donald-c-van-pelt-v-commissioner-of-internal-revenue-ca6-1951.