Case ID: f2d_174/html/0207-01.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

ESTATE of A. Frank SELTZER, Deceased, Louise K. Seltzer, as Executrix, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10791.
    United States Court of Appeals Sixth Circuit.
    April 22, 1949.
    Harold K. Bell, Cleveland, Ohio, for petitioner.
    Theron L. Caudle, Charles Oliphant, Washington, D. C., for appellee.
    Before HICKS, Chief Judge, and ALLEN and MILLER, Circuit Judges.
   PER CURIAM.

This cause was considered by the court on the record, briefs, and oral argument of counsel for respective parties; and the court being of the opinion that the issue presented was correctly decided by the Tax Court for the reasons stated in its opinion, Estate of Frank Seltzer, Deceased, 10 T.C. 810; it is ordered that the judgment of the Tax Court be and is affirmed.