Morris Zeltzerman v. Commissioner of Internal Revenue

First Circuit

Morris Zeltzerman v. Commissioner of Internal Revenue

283 F.2d 514, 6 A.F.T.R.2d (RIA) 5958

CourtCourt of Appeals for the First Circuit

DecidedNovember 18, 1960

Docket5721_1

StatusPublished

Cited by4 cases

This text of 283 F.2d 514 (Morris Zeltzerman v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Morris Zeltzerman v. Commissioner of Internal Revenue, 283 F.2d 514, 6 A.F.T.R.2d (RIA) 5958 (1st Cir. 1960).

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Opinion

PER CURIAM.

The decision of the Tax Court of the United States which the taxpayer here asks us- to review rests upon that court's disposition of a disputed issue of fact. It will suffice for us to say that an examination of the evidence completely satisfies us that the Tax Court’s finding is certainly not “clearly erroneous.” Title 26 U.S.C. § 7482(a), Rule 52(a) F.R.Civ.P., 28 U.S.C.

Judgment will be entered affirming the decision of the Tax Court.

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PER CURIAM.

The decision of the Tax Court of the United States which the taxpayer here asks us- to review rests upon that court's disposition of a disputed issue of fact. It will suffice for us to say that an examination of the evidence completely satisfies us that the Tax Court’s finding is certainly not “clearly erroneous.” Title 26 U.S.C. § 7482(a), Rule 52(a) F.R.Civ.P., 28 U.S.C.

Judgment will be entered affirming the decision of the Tax Court.

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283 F.2d 514, 6 A.F.T.R.2d (RIA) 5958, Counsel Stack Legal Research, https://law.counselstack.com/opinion/morris-zeltzerman-v-commissioner-of-internal-revenue-ca1-1960.

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