Case ID: f2d_283/html/0514-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Morris ZELTZERMAN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 5721.
    United States Court of Appeals First Circuit.
    Nov. 18, 1960.
    I. Frederick Shotkin, New York City, for petitioners.
    Harold M. Seidel, Attorney, Department of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., were on brief, for respondent.
    Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit J udges.
   PER CURIAM.

The decision of the Tax Court of the United States which the taxpayer here asks us- to review rests upon that court's disposition of a disputed issue of fact. It will suffice for us to say that an examination of the evidence completely satisfies us that the Tax Court’s finding is certainly not “clearly erroneous.” Title 26 U.S.C. § 7482(a), Rule 52(a) F.R.Civ.P., 28 U.S.C.

Judgment will be entered affirming the decision of the Tax Court.