Case Name: William A. BOYD and Mark W. Allen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1948-12-10
Citations: 171 F.2d 546
Docket Number: No. 10579
Parties: William A. BOYD and Mark W. Allen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, Chief Judge, and ALLEN and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 171
Pages: 546–546

Head Matter:
William A. BOYD and Mark W. Allen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10579.
United States Court of Appeals Sixth Circuit.
Dec. 10, 1948.
Hówell Van Auken 'and Waldo K. Gr.einer, both of Detriot, Mich., for petitioners.
Theron L. Caudle, Charles Oliphant, Sewall Key, B. D. Daniels, George A. Stinson, Ellis N. Slack and Helen Goodner, all of Washington, D. C., for appellee.
Before HICKS, Chief Judge, and ALLEN and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
The petitions for review filed respectively by William A. Boyd and Mark W. Allen came on to be heard together; and this court having duly considered the record and the briefs and oral arguments of attorneys for both the petitioning taxpayers and for the Commissioner of Internal Revenue; and it appearing that the findings of fact of the United States Tax Court which are quite complete are supported by the evidence of record and that the comprehensive opinion of that tribunal reasons to correct conclusions. The decisions of the tax court are affirmed.