Case ID: f2d_107/html/1023-03.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

The WARNER COLLIERIES COMPANY OF DELAWARE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 8056.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 13, 1939.
    Campbell, Wick, Houck & Thomas, of Pittsburgh, Pa., and Charles M. Trammell and Donald C. McGovern, both of Washington D. C., for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and F. E. Youngman, all of Washington D. C. for respondent.
    Before SIMONS, ALLEN, ARANT, Circuit Judges.
   PER CURIAM.

It appearing that the decision of the Board of Tax Appeals now sought to be reviewed is one upon a disputed issue of fact and that the finding of the Board is sustained by substantial evidence; and

It further appearing that there is no other issue now open to review since the taxpayer acquiesced in a former opinion of the Board without taking a cross-appeal therefrom; now, therefore:

It is hereby ordered that the decision of the Board be and it is hereby affirmed for the reasons stated in the memorandum opinion of the Board.