Estate of W. Y. Brame, Deceased v. Commissioner of Internal Revenue

Fifth Circuit

Estate of W. Y. Brame, Deceased v. Commissioner of Internal Revenue

256 F.2d 343

Court of Appeals for the Fifth Circuit·Decided September 3, 1958·No. 16359_1·Published·Cited by 40 cases

Opinion

PER CURIAM.

The Tax Court’s findings of fact and opinion reported at 25 T.C. 824 contain a careful analysis of the issues and of the contentions made by the taxpayers. A thorough consideration of the briefs and arguments in connection with the voluminous record and the many exhibits convinces us that there were no signifi *344 cant procedural errors, and that the Tax Court’s findings of fact are supported by substantial evidence, and certainly are not clearly erroneous. 26 U.S.C.A. (I.R.C.1954) 7482(a). We agree with the Tax Court’s opinion. To write more would serve no useful purpose. The decision of the Tax Court is correct, and it is

Affirmed.

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PER CURIAM.

The Tax Court’s findings of fact and opinion reported at 25 T.C. 824 contain a careful analysis of the issues and of the contentions made by the taxpayers. A thorough consideration of the briefs and arguments in connection with the voluminous record and the many exhibits convinces us that there were no signifi *344 cant procedural errors, and that the Tax Court’s findings of fact are supported by substantial evidence, and certainly are not clearly erroneous. 26 U.S.C.A. (I.R.C.1954) 7482(a). We agree with the Tax Court’s opinion. To write more would serve no useful purpose. The decision of the Tax Court is correct, and it is

Affirmed.

Estate of W. Y. Brame, Deceased v. Commissioner of Internal Revenue, 256 F.2d 343 (5th Cir. 1958).

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Opinion

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