Case Name: The WARNER COLLIERIES COMPANY OF DELAWARE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-12-13
Citations: 107 F.2d 1023
Docket Number: No. 8056
Parties: The WARNER COLLIERIES COMPANY OF DELAWARE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 107
Pages: 1023–1023

Head Matter:
The WARNER COLLIERIES COMPANY OF DELAWARE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 8056.
Circuit Court of Appeals, Sixth Circuit.
Dec. 13, 1939.
Campbell, Wick, Houck & Thomas, of Pittsburgh, Pa., and Charles M. Trammell and Donald C. McGovern, both of Washington D. C., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and F. E. Youngman, all of Washington D. C. for respondent.
Before SIMONS, ALLEN, ARANT, Circuit Judges.

Opinion:
PER CURIAM.
It appearing that the decision of the Board of Tax Appeals now sought to be reviewed is one upon a disputed issue of fact and that the finding of the Board is sustained by substantial evidence; and
It further appearing that there is no other issue now open to review since the taxpayer acquiesced in a former opinion of the Board without taking a cross-appeal therefrom; now, therefore:
It is hereby ordered that the decision of the Board be and it is hereby affirmed for the reasons stated in the memorandum opinion of the Board.