Case ID: f2d_142/html/0449-03.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Lloyd H. DIEHL, Respondent.
    No. 9550.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 24, 1944.
    Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Charles E. Lowery, Samuel H. Levy, and Arthur Manella, all of Washington, D. G, for petitioner.
    J. Marvin Haynes, of Washington, D. G, and Grant L. Cook, of Detroit, Mich., for respondent.
    Before ALLEN, HAMILTON, and Mc-ALLISTER, Circuit Judges.
   PER CURIAM.

The above cause having come on to be heard upon the transcript of record and briefs and arguments of counsel, and after due consideration, it is hereby ordered, adjudged, and decreed that the decision herein reviewed is affirmed on the findings of fact and opinion of the Tax Court of the United States, 1 T.C. 139.