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

Court of Appeals for the First Circuit·Decided November 18, 1960·No. 5721_1·Published·Cited by 4 cases

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.

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

Pincite

283 F.2d 514 (Morris Zeltzerman v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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