Case Name: Henry SCHALLMAN and David Geller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-03-16
Citations: 102 F.2d 1013
Docket Number: No. 7729
Parties: Henry SCHALLMAN and David Geller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 102
Pages: 1013–1013

Head Matter:
Henry SCHALLMAN and David Geller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 7729.
Circuit Court of Appeals, Sixth Circuit.
March 16, 1939.
Harland G. Burnham, of Cleveland, Ohio, for petitioners.
James W. Morris, Morrison Shafroth, DeWitt M. Evans, and Sewall Key, all of Washington, D. C., for respondent.
Before SIMONS, HAMILTON, and ARANT, Circuit Judges.

Opinion:
PER CURIAM.
The court being of the opinion that the findings of the Board of Tax Appeals are fully sustained by the evidence and the inferences reasonably to be drawn therefrom, the decision of the Board of Tax Appeals is affirmed.