Case ID: f2d_203/html/0567-01.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

Lester MAXWELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11737.
    United States Court of Appeals Sixth Circuit.
    April 10, 1953.
    George E. H. Goodner and Dewey R. Roark, Jr., Washington, D. C., for petitioner.
    Charles S. Lyon, Charles W. Davis, Ellis N. Slack, John M. Morawski, Hilbert Zarky and H. Brian Holland, Washington, D. C., for respondent.
    Before ALLEN, MARTIN and McAL-LISTER, Circuit Judges.
   PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel;

And it appearing that substantial evidence exists supporting the findings of fact of the Tax Court of the United States;

And it appearing that the Tax Court properly applied the applicable law, Commissioner v. Culbertson, 337 U.S. 733, 69 S. Ct. 1210, 93 L.Ed. 1659;

It is ordered that the order and decision of the Tax Court be and they are hereby affirmed.