Case ID: f2d_151/html/0190-01.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

THOMAS B. MARTINDALE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8831.
    Circuit Court of Appeals, Third Circuit.
    Argued Oct. 2, 1945.
    Decided Oct. 5, 1945.
    H. Ober Hess, of Philadelphia, Pa. (William R. Spofford, Charles S. Jacobs, and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for petitioner.
    Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewell Key and A. F. Prescott,. Sp. Assts. to Attorney Gen., on the brief), for respondent.
    Before ALBERT LEE STEPHENS, MARIS, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court here under attack involves, in our view, solely a question of fact. We think that the stipulated facts and the inferences fairly to be drawn from them furnish support for the Court’s determination. Accordingly its decision is affirmed.