Case ID: f2d_173/html/0572-02.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

MILLS SUPPLIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10726.
    United States Court of Appeals Sixth Circuit.
    Feb. 14, 1949.
    Thomas J. Bailey, of Lansing, Mich., for petitioner.
    Theron L. Caudle, Charles Oliphant, R. Transue, George A. Stinson, Ellis N. Slack, and Fred E. Youngman, all of .Washington, D. C., for respondent. .
    ■ Before ALLEN, MARTIN, and MILLER, Circuit Judges.
   PER CURIAM.

This appeal was heard on the record, briefs and oral argument of .respective counsel; and it appearing, that the findings of the Tax Court on the issue of reasonable compensation are supported by the evidence and are not clearly erroneous; and that such findings do not disregard any uncontradicted testimony of impartial witnesses for the petitioner, such as was the basis for the rulings of this Court in Capital-Barg Dry Cleaning Co. v. Commissioner, 131 F.2d 712, in Wright-Bernet, Inc., v. Commissioner, 172 F.Zd 343, and in Roth Office Equipment Co. v. Gallagher, Commissioner, 172 F.2d 452; see Canal Navigation & Trading Co. v. Commissioner, 5 Cir., 168 F.2d 512; it is ordered that the judgment of the Tax Court be and is affirmed.