Rose v. Commissioner of Internal Revenue

Ninth Circuit

Rose v. Commissioner of Internal Revenue

188 F.2d 355

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 17, 1951

Docket12539_1

StatusPublished

This text of 188 F.2d 355 (Rose v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Rose v. Commissioner of Internal Revenue, 188 F.2d 355 (9th Cir. 1951).

Pincite

Opinion

PER CURIAM.

Petitioners here seek a review of decisions of the Tax Court which determined deficiencies in their federal income taxes, declared value excess-profits taxes, and excess profits taxes for the years 1938 to 1941 inclusive, and which sustained fraud and negligence penalties asserted by the respondent Commissioner.

The matters raised by the briefs and upon the oral argument present nothing but questions of fact. It is sufficient to say that our examination of the record ¡convinces us that the findings of the Tax,Court, including the findings of fraud and negligence, are supported by the evidence. Accordingly the decisions of the Tax Court are affirmed.

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

PER CURIAM.

Petitioners here seek a review of decisions of the Tax Court which determined deficiencies in their federal income taxes, declared value excess-profits taxes, and excess profits taxes for the years 1938 to 1941 inclusive, and which sustained fraud and negligence penalties asserted by the respondent Commissioner.

The matters raised by the briefs and upon the oral argument present nothing but questions of fact. It is sufficient to say that our examination of the record ¡convinces us that the findings of the Tax,Court, including the findings of fraud and negligence, are supported by the evidence. Accordingly the decisions of the Tax Court are affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

188 F.2d 355, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rose-v-commissioner-of-internal-revenue-ca9-1951.