Case Name: Seldon R. GLENN, Collector of Internal Revenue, Appellant, v. The MENGEL COMPANY, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-10-12
Citations: 145 F.2d 235
Docket Number: No. 9736
Parties: Seldon R. GLENN, Collector of Internal Revenue, Appellant, v. The MENGEL COMPANY, Appellee.
Judges: Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 235–235

Head Matter:
Seldon R. GLENN, Collector of Internal Revenue, Appellant, v. The MENGEL COMPANY, Appellee.
No. 9736.
Circuit Court of Appeals, Sixth Circuit.
Oct. 12, 1944.
Eli H. Brown, III, of Louisville, Ky., and Samuel O. Clark, Jr., J. P. Wenchel, and Sewall Key, all of Washington, D. C., for appellant.
Bullitt & Middleton, of Louisville, Ky., for appellee.
Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This appeal by the Collector of Internal Revenue from a judgment entered in the district court for the Western District of Kentucky awarding appellee a recovery of $18,127.33, with legal interest from December 21, 1940, and costs, has been heard and considered upon the record and upon the printed briefs and oral arguments of attorneys for the contending parties; and it appearing that the findings of fact in the district court are based upon stipulated evidence; and that its conclusions of law thereupon are soundly reasoned in its opinion filed of record and published in 50 F. Supp. 765, and are in consonance with the opinion of this court in Glenn v. Chess & Wymond, Inc., 132 F.2d 621; and that the decision reached is correct; the judgment of the district court is affirmed.