U.S. Court of Appeals for the Eighth Circuit, 1965

Simon Gerberich Stein, Individually, and Simon Gerberich Stein, of the Estate of Jessie W. Stein, Deceased v. United States

Simon Gerberich Stein, Individually, and Simon Gerberich Stein, of the Estate of Jessie W. Stein, Deceased v. United States
U.S. Court of Appeals for the Eighth Circuit · Decided June 29, 1965 · Vogel, Matthes, Ridge
346 F.2d 569; 16 A.F.T.R.2d (RIA) 5053; 1965 U.S. App. LEXIS 5069 (Federal Reporter, Second Series)

Simon Gerberich Stein, Individually, and Simon Gerberich Stein, of the Estate of Jessie W. Stein, Deceased v. United States

Opinion

PER CURIAM.

In his findings of fact and conclusions of law. as published in Stein v. United States, D.C.S.D.Iowa, 1964, 240 F.Supp. 818, Chief Judge Stephenson clearly and cogently demonstrates the correctness of the Commissioner’s denial of the taxpayer’s claim for refund herein. Being completely in accord with Judge Stephenson’s findings and conclusions, we affirm on the basis thereof.

Affirmed.

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