Mills Supplies Corp. v. Commissioner of Internal Revenue

Sixth Circuit

Mills Supplies Corp. v. Commissioner of Internal Revenue

173 F.2d 572

Court of Appeals for the Sixth Circuit·Decided February 14, 1949·No. No. 10726·Published

Opinion

PER CURIAM.

This appeal was heard on the record, briefs and oral argument of .respective counsel; and it appearing, that the findings of the Tax Court on the issue of reasonable compensation are supported by the evidence and are not clearly erroneous; and that such findings do not disregard any uncontradicted testimony of impartial witnesses for the petitioner, such as was the basis for the rulings of this Court in Capital-Barg Dry Cleaning Co. v. Commissioner, 131 F.2d 712, in Wright-Bernet, Inc., v. Commissioner, 172 F.Zd 343, and in Roth Office Equipment Co. v. Gallagher, Commissioner, 172 F.2d 452; see Canal Navigation & Trading Co. v. Commissioner, 5 Cir., 168 F.2d 512; it is ordered that the judgment of the Tax Court be and is affirmed.

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PER CURIAM.

This appeal was heard on the record, briefs and oral argument of .respective counsel; and it appearing, that the findings of the Tax Court on the issue of reasonable compensation are supported by the evidence and are not clearly erroneous; and that such findings do not disregard any uncontradicted testimony of impartial witnesses for the petitioner, such as was the basis for the rulings of this Court in Capital-Barg Dry Cleaning Co. v. Commissioner, 131 F.2d 712, in Wright-Bernet, Inc., v. Commissioner, 172 F.Zd 343, and in Roth Office Equipment Co. v. Gallagher, Commissioner, 172 F.2d 452; see Canal Navigation & Trading Co. v. Commissioner, 5 Cir., 168 F.2d 512; it is ordered that the judgment of the Tax Court be and is affirmed.

Mills Supplies Corp. v. Commissioner of Internal Revenue, 173 F.2d 572 (6th Cir. 1949).

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