Manos Amusements, Inc. v. Commissioner of Internal Revenue

Sixth Circuit

Manos Amusements, Inc. v. Commissioner of Internal Revenue

202 F.2d 152

Court of Appeals for the Sixth Circuit·Decided February 19, 1953·No. 11534_1·Published

Opinion

PER CURIAM.

This case having been heard upon the record and briefs of counsel for the respective parties and statement to the Court by counsel for respondent, counsel for petitioner not appearing;

And the Court being advised;

And the Court being of the opinion that the findings of fact as made by the Tax Court are supported by the evidence and that its conclusions of law applicable thereto are not erroneous;

It is ordered that the judgment of the Tax Court be affirmed for the reasons and upon the grounds stated in its memorandum findings of fact and opinion of August 9, 1951.

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PER CURIAM.

This case having been heard upon the record and briefs of counsel for the respective parties and statement to the Court by counsel for respondent, counsel for petitioner not appearing;

And the Court being advised;

And the Court being of the opinion that the findings of fact as made by the Tax Court are supported by the evidence and that its conclusions of law applicable thereto are not erroneous;

It is ordered that the judgment of the Tax Court be affirmed for the reasons and upon the grounds stated in its memorandum findings of fact and opinion of August 9, 1951.

Manos Amusements, Inc. v. Commissioner of Internal Revenue, 202 F.2d 152 (6th Cir. 1953).

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