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U.S. Court of Appeals for the Ninth Circuit, 1974

Wiener v. Commissioner

Wiener v. Commissioner
U.S. Court of Appeals for the Ninth Circuit · Decided April 19, 1974
494 F.2d 691; 33 A.F.T.R.2d (RIA) 74 (Federal Reporter, Second Series)

Wiener v. Commissioner

Opinion of the Court

OPINION

PER CURIAM:

These are appeals from a decision of the Tax Court which is reported at 58 T.C. 81 (1972). The question presented is one of mixed fact and law. Our examination of the record convinces us that the Tax Court’s findings of fact are not clearly erroneous, and that its legal conclusions are correct.

Affirmed.

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