U.S. Court of Appeals for the Third Circuit, 1947

Walker v. Commissioner

U.S. Court of Appeals for the Third Circuit · Decided February 28, 1947

160 F.2d 313; 35 A.F.T.R. (P-H) 994; 1947 U.S. App. LEXIS 3419 (Federal Reporter, Second Series)

Counsel

William G. Heiner, of Pittsburgh, Pa., for petitioner., Harry Baum, of Washington, D. C. (Se-wall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst, to the Atty. Gen., on the brief), for respondent.

Cases that cite this one

1 later published case cites this decision.

In re Wolf (3d Cir. 1948)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.