Prutzman v. Commissioner

Second Circuit

Prutzman v. Commissioner

218 F.2d 603

CourtCourt of Appeals for the Second Circuit

DecidedJanuary 26, 1955

DocketNo. 96, Docket 23109

StatusPublished

Cited by1 cases

This text of 218 F.2d 603 (Prutzman v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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218 F.2d 603, Counsel Stack Legal Research, https://law.counselstack.com/opinion/prutzman-v-commissioner-ca2-1955.

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