Case ID: f2d_139/html/0701-01.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

Julius SCHMUTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9602.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 10, 1943.
    Henry H. Mathis, of Louisville, Ky., for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Bernard D. Daniels, A. F. Prescott, and Mamie S. Price, all of Washington, D. C., for respondent.
    Before HICKS, ALLEN, and MARTIN, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof it is ordered and adjudged that the decision of the Tax Court of the United States be and the same is affirmed upon the grounds and for the reasons set forth in the memorandum findings of fact and opinion of the Tax Court filed March 27, 1943.