Warner Collieries Co. of Delaware v. Commissioner
Warner Collieries Co. of Delaware v. Commissioner
107 F.2d 1023; 23 A.F.T.R. (P-H) 942; 1939 U.S. App. LEXIS 2937
(Federal Reporter, Second Series)
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.