Case Name: John J. BATTERMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-02-25
Citations: 142 F.2d 448
Docket Number: No. 9609
Parties: John J. BATTERMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 142
Pages: 448–448

Head Matter:
John J. BATTERMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9609.
Circuit Court of Appeals, Sixth Circuit.
Feb. 25, 1944.
Sydney A. Davies and Davies & Eshner, all of Cleveland, Ohio, for petitioner.
Samuel'O. Clark, Jr., J. P. Wenchel, Se-wall Key, C. E. Lowery, A. F. Prescott, and Melva M. Graney, all of Washington, D. C., for respondent.
Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause came on to be heard upon the record and the briefs and oral arguments of the attorneys for the parties, upon due consideration of which it is manifest' that upon the findings of fact and opinion of the Tax Court of the United States its decision is correct; and is, therefore, affirmed.