Opinion · Court of Appeals for the Sixth Circuit

MacDonald v. Commissioner

MacDonald v. Comm’r, 165 F.2d 213 (6th Cir. 1947)

Type: Opinion
Court: Court of Appeals for the Sixth Circuit
Jurisdiction: Federal
Date: 1947-12-11
Topic: general

' PER CURIAM. This cause came on to be heard; and, upon consideration of the record, the briefs and oral argument of the attorneys for the contending parties, the decision of the tax court is affirmed on the basis of its findings of fact, all supported by substantial evidence, and for the reasons stated in its opinion, which cites Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, as controlling authority.

Citator

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Cited by: 2 opinions

MacDONALD v. COMMISSIONER OF INTERNAL REVENUE,165 F.2d 213(6th Cir. 1947)

Elizabeth G. MacDONALD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,

Respondent.

No. 10518.

Circuit Court of Appeals, Sixth Circuit.

December 11, 1947.

Appeal from a decision of the Tax Court.

Robert H. Cook, of Saginaw, Mich., for petitioner.

Theron L. Caudle, Sewall Key, Charles Oliphant, John M. Morawski, Helen R. Carloss, and Harry Baum, all of Washington, D.C., for respondent.

Before SIMONS, MARTIN, and MILLER, Circuit Judges.

PER CURIAM.

This cause came on to be heard; and, upon consideration of the record, the briefs and oral argument of the attorneys for the contending parties, the decision of the tax court is affirmed on the basis of its findings of fact, all supported by substantial evidence, and for the reasons stated in its opinion, which cites Commissioner v. Tower,327 U.S. 280,66 S.Ct. 532,90 L.Ed. 670, 164 A.L.R. 1135, as controlling authority.