U.S. Court of Appeals for the Second Circuit, 1955

Prutzman v. Commissioner

Prutzman v. Commissioner
U.S. Court of Appeals for the Second Circuit · Decided January 26, 1955
218 F.2d 603 (Federal Reporter, Second Series)

Prutzman v. Commissioner

Opinion of the Court

PER CURIAM.

Decision here must turn upon the determination of issues of fact, and we are content to affirm on the basis of Judge Van Fossan’s findings and conclusions which we accept. Petitioner complains that the judge has failed to give due effect to all the evidence presented, but we think it apparent that he was in fact considering the total picture, even though he may not have chosen to itemize each bit of relevant data.

Affirmed.

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