R. M. Clayton and Opal Clayton v. Commissioner of Internal Revenue

Sixth Circuit

R. M. Clayton and Opal Clayton v. Commissioner of Internal Revenue

245 F.2d 238

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 7, 1957

Docket12894

StatusPublished

Cited by6 cases

This text of 245 F.2d 238 (R. M. Clayton and Opal Clayton v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R. M. Clayton and Opal Clayton v. Commissioner of Internal Revenue, 245 F.2d 238 (6th Cir. 1957).

Pincite

Opinion

PER CURIAM.

This petition of the taxpayers, R. M. Clayton and his wife, for review of the decision of the Tax Court of the United States determining deficiencies in income taxes has been heard and considered upon the oral arguments and briefs of the petitioners and the respondent Commissioner of Internal Revenue and upon the entire record in the case;

And it appearing that the issue presented is essentially one of fact and that the findings of fact of the tax court are supported by substantial evidence and are not clearly erroneous;

And it appearing further that the tax court, as disclosed by its opinion, correctly applied applicable law;

The decision of the tax court is affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI