Mrs. Walter Lane Smith v. United States

Sixth Circuit

Mrs. Walter Lane Smith v. United States

180 F.2d 357

Court of Appeals for the Sixth Circuit·Decided February 14, 1950·No. 10903·Published·Cited by 11 cases

Opinion

PER CURIAM.

This appeal was heard upon the record, briefs and argument of respective counsel;

And the Court being of the opinion that the findings of fact by the District Judge are supported by the evidence and are not clearly erroneous, and that there is no error in his conclusions of law based thereon, 85 F.Supp. 838; Lazier v. United States, 8 Cir., 170 F.2d 521; Sic v. Commissioner, 8 Cir., 177 F.2d 469; Pettit v. Commissioner, 5 Cir., 175 F.2d 195; Baruch v. Commissioner, 11 T.C. 96, affirmed, 2 Cir., 178 F.2d 402.

It is ordered that the judgment of the District Court be and is affirmed.

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PER CURIAM.

This appeal was heard upon the record, briefs and argument of respective counsel;

And the Court being of the opinion that the findings of fact by the District Judge are supported by the evidence and are not clearly erroneous, and that there is no error in his conclusions of law based thereon, 85 F.Supp. 838; Lazier v. United States, 8 Cir., 170 F.2d 521; Sic v. Commissioner, 8 Cir., 177 F.2d 469; Pettit v. Commissioner, 5 Cir., 175 F.2d 195; Baruch v. Commissioner, 11 T.C. 96, affirmed, 2 Cir., 178 F.2d 402.

It is ordered that the judgment of the District Court be and is affirmed.

Mrs. Walter Lane Smith v. United States, 180 F.2d 357 (6th Cir. 1950).

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Opinion

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