Fulton Foundry & MacHinery Company v. Commissioner of Internal Revenue

Sixth Circuit

Fulton Foundry & MacHinery Company v. Commissioner of Internal Revenue

249 F.2d 445

Court of Appeals for the Sixth Circuit·Decided October 26, 1957·No. 13108_1·Published

Opinion

PER CURIAM.

On petition of the taxpayer, we have reviewed the decision of the Tax Court of the United States holding deficiencies in income tax of the petitioner for its fiscal years 1950 and 1951; and upon the basis of the findings of fact of the tax court, which are supported by substantial evidence and are not clearly erroneous, and for the reasons stated in its opinion reported in 26 T.C. 953, the decision of the tax court is affirmed.

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PER CURIAM.

On petition of the taxpayer, we have reviewed the decision of the Tax Court of the United States holding deficiencies in income tax of the petitioner for its fiscal years 1950 and 1951; and upon the basis of the findings of fact of the tax court, which are supported by substantial evidence and are not clearly erroneous, and for the reasons stated in its opinion reported in 26 T.C. 953, the decision of the tax court is affirmed.

Fulton Foundry & MacHinery Company v. Commissioner of Internal Revenue, 249 F.2d 445 (6th Cir. 1957).

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Opinion

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