Warner Collieries Co. of Delaware v. Commissioner
U.S. Court of Appeals for the Sixth Circuit
Warner Collieries Co. of Delaware v. Commissioner, 107 F.2d 1023 (6th Cir. 1939)
23 A.F.T.R. (P-H) 942; 1939 U.S. App. LEXIS 2937
Warner Collieries Co. of Delaware v. Commissioner
Opinion of the Court
It appearing that the decision of the Board of Tax Appeals now sought to be reviewed is one upon a disputed issue of fact and that the finding of the Board is sustained by substantial evidence; and
It further appearing that there is no other issue now open to review since the taxpayer acquiesced in a former opinion of the Board without taking a cross-appeal therefrom; now, therefore:
It is hereby ordered that the decision of the Board be and it is hereby affirmed for the reasons stated in the memorandum opinion of the Board.
Reference
- Full Case Name
- The WARNER COLLIERIES COMPANY OF DELAWARE v. COMMISSIONER OF INTERNAL REVENUE
- Status
- Published