Walker v. Commissioner
This text of 160 F.2d 313 (Walker v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Examination of the record and consideration of the oral arguments adduced in this appeal reveal that the question involved is one of fact. There being substantial evidence in support of the finding of the Tax Court, we are required to affirm that finding without weighing the evidence anew to determine whether we would arrive at the same result. John Kelley Co. v. Commissioner, 1946, 326 U.S. 521, 698, 66 S.Ct. 299; Commissioner v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532.
The decision of the Tax Court is therefore affirmed.
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Cite This Page — Counsel Stack
160 F.2d 313, 35 A.F.T.R. (P-H) 994, 1947 U.S. App. LEXIS 3419, Counsel Stack Legal Research, https://law.counselstack.com/opinion/walker-v-commissioner-ca3-1947.