Morris Zeltzerman v. Commissioner of Internal Revenue

U.S. Court of Appeals for the First Circuit November 18, 1960

Morris Zeltzerman v. Commissioner of Internal Revenue, 283 F.2d 514 (1st Cir. 1960)

6 A.F.T.R.2d (RIA) 5958

Opinion

PER CURIAM.

The decision of the Tax Court of the United States which the taxpayer here asks us- to review rests upon that court's disposition of a disputed issue of fact. It will suffice for us to say that an examination of the evidence completely satisfies us that the Tax Court’s finding is certainly not “clearly erroneous.” Title 26 U.S.C. § 7482(a), Rule 52(a) F.R.Civ.P., 28 U.S.C.

Judgment will be entered affirming the decision of the Tax Court.

Reference

Full Case Name: Morris ZELTZERMAN Et Al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By: 4 cases
Status: Published