Home/Fifth Circuit/Estate of W. Y. Brame, Deceased v. Commissioner of Internal Revenue

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

256 F.2d 343
CourtCourt of Appeals for the Fifth Circuit
DecidedSeptember 3, 1958
Docket16359_1
StatusPublished
Cited by40 cases

This text of 256 F.2d 343 (Estate of W. Y. Brame, Deceased 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.

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

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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Bluebook (online)
256 F.2d 343, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-w-y-brame-deceased-v-commissioner-of-internal-revenue-ca5-1958.