Case Name: R. W. CAMFIELD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1946-04-09
Citations: 154 F.2d 1016
Docket Number: No. 9872
Parties: R. W. CAMFIELD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 154
Pages: 1016–1016

Head Matter:
R. W. CAMFIELD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9872.
Circuit Court of Appeals, Sixth Circuit.
April 9, 1946.
E. H. McDermott and Allin H. Pierce, both of Chicago, Ill., for petitioner.
Sewall Key, of Washington, D. C., for respondent.
Before SIMONS, ALLEN, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This case was reargued and has also been reconsidered on the record and on the briefs of counsel; and it apearing that the findings of fact of the United States Tax Court are supported by substantial evidence and its conclusions justifiably drawn, and that the position of the petitioning taxpayer is less strong than was that of the petitioner in Commissioner v. Tower, 66 S.Ct. 532, decided February 25, 1946, the decision of the Tax Court is affirmed.