Case Name: Hoyt B. WOOTEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1950-04-13
Citations: 181 F.2d 502
Docket Number: No. 11068
Parties: Hoyt B. WOOTEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 181
Pages: 502–502

Head Matter:
Hoyt B. WOOTEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11068.
United States Court of Appeals Sixth Circuit.
April 13, 1950.
W. G. Boone, John R. Stivers, Memphis, Tenn., for petitioner.
Theron L. Caudle, Charles Oliphant, Bernard D. Daniels, Ellis N. Slack, Robert N. Anderson, and George D. Webster, Washington, D. G, for respondent.
Before HICKS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard on the record and briefs and oral argument of counsel.
And it appearing that the findings of fact of the Tax Court of the United' States are supported by the record:
It is ordered that the decision of the Tax Court be, and it hereby is, affirmed, for the reasons stated in its opinion. 12 T.C. 659.