Case Name: Elizabeth G. MacDONALD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1947-12-11
Citations: 165 F.2d 213
Docket Number: No. 10518
Parties: Elizabeth G. MacDONALD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 165
Pages: 213–213

Head Matter:
Elizabeth G. MacDONALD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10518.
Circuit Court of Appeals, Sixth Circuit.
Dec. 11, 1947.
Robert H. Cook, of Saginaw, Mich., for petitioner.
Theron L. Caudle, Sewall Key, Charles Oliphant, John M. Morawski, Helen R. Car-loss, and Harry Baum, all of Washington, D. C., for respondent
Before SIMONS, MARTIN, and MILLER, Circuit Judges.

Opinion:
' PER CURIAM.
This cause came on to be heard; and, upon consideration of the record, the briefs and oral argument of the attorneys for the contending parties, the decision of the tax court is affirmed on the basis of its findings of fact, all supported by substantial evidence, and for the reasons stated in its opinion, which cites Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, as controlling authority.