Prutzman v. Commissioner

Second Circuit

Prutzman v. Commissioner

218 F.2d 603

Court of Appeals for the Second Circuit·Decided January 26, 1955·No. No. 96, Docket 23109·Published·Cited by 1 cases

Opinion

PER CURIAM.

Decision here must turn upon the determination of issues of fact, and we are content to affirm on the basis of Judge Van Fossan’s findings and conclusions which we accept. Petitioner complains that the judge has failed to give due effect to all the evidence presented, but we think it apparent that he was in fact considering the total picture, even though he may not have chosen to itemize each bit of relevant data.

Affirmed.

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PER CURIAM.

Decision here must turn upon the determination of issues of fact, and we are content to affirm on the basis of Judge Van Fossan’s findings and conclusions which we accept. Petitioner complains that the judge has failed to give due effect to all the evidence presented, but we think it apparent that he was in fact considering the total picture, even though he may not have chosen to itemize each bit of relevant data.

Affirmed.

Prutzman v. Commissioner, 218 F.2d 603 (2d Cir. 1955).

Pincite

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Opinion

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