U.S. Court of Appeals for the Sixth Circuit, 1949

Nelsen v. Commissioner

U.S. Court of Appeals for the Sixth Circuit · Decided October 12, 1949 · Allen, Hicks, McAllister

177 F.2d 203; 38 A.F.T.R. (P-H) 761; 1949 U.S. App. LEXIS 4500 (Federal Reporter, Second Series)

Opinion of the Court

PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel.

And it appearing that the record presents primarily questions of fact upon which the Tax Court made careful and detailed findings;

*204And it appearing that the findings and conclusions of the Tax Court are amply-supported by the record:

It is ordered that the decision of the Tax Court be, and it hereby is, affirmed.

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