Stout v. Commissioner of Internal Revenue

Sixth Circuit

Stout v. Commissioner of Internal Revenue

210 F.2d 607

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 17, 1954

Docket11941

StatusPublished

Cited by3 cases

This text of 210 F.2d 607 (Stout 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

Stout v. Commissioner of Internal Revenue, 210 F.2d 607 (6th Cir. 1954).

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Opinion

PER CURIAM.

Upon consideration of the briefs and record in the above appeal, we are of the view that the taxpayers have failed to carry the burden of proof in overcoming the Commissioner’s determinations sustained by the Tax Court. The findings of the court are supported by substantial evidence and are not clearly erroneous. Wherefore, it is the view of this court that the decision of the Tax Court should be affirmed upon its findings of fact and upon its memorandum opinion filed January 30, 1954.

Affirmed.

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PER CURIAM.

Upon consideration of the briefs and record in the above appeal, we are of the view that the taxpayers have failed to carry the burden of proof in overcoming the Commissioner’s determinations sustained by the Tax Court. The findings of the court are supported by substantial evidence and are not clearly erroneous. Wherefore, it is the view of this court that the decision of the Tax Court should be affirmed upon its findings of fact and upon its memorandum opinion filed January 30, 1954.

Affirmed.

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Bluebook (online)

210 F.2d 607, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stout-v-commissioner-of-internal-revenue-ca6-1954.

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