Case Name: UNITED STATES of America, Appellant, v. Riley E. PARNELL et al., Appellees; UNITED STATES of America, Appellant, v. J. H. REED, Jr., et al., Appellees
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1959-12-17
Citations: 272 F.2d 943
Docket Number: Nos. 13831, 13832
Parties: UNITED STATES of America, Appellant, v. Riley E. PARNELL et al., Appellees. UNITED STATES of America, Appellant, v. J. H. REED, Jr., et al., Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 272
Pages: 943–943

Head Matter:
UNITED STATES of America, Appellant, v. Riley E. PARNELL et al., Appellees. UNITED STATES of America, Appellant, v. J. H. REED, Jr., et al., Appellees.
Nos. 13831, 13832.
United States Court of Appeals Sixth Circuit.
Dec. 17, 1959.
Charles K. Rice, Leo M. McCormack, Lee A. Jackson and John J. Pajak, Washington, D. C., Fred Elledge, Jr., U. S. Atty., Nashville, Tenn., for appellant.
William Waller, Sr., Waller, Davis & Lansden, Nashville, Tenn., for appellees.
Before MARTIN and WEICK, Circuit Judges, and BROOKS, District Judge.

Opinion:
PER CURIAM.
The appeal of the United States from the judgment of these consolidated tax cases has been duly heard and considered upon the briefs and oral arguments of attorneys and upon the record in the cause, including the opinion of the District Court:
And it appearing that the findings of fact are supported by substantial evidence and that the conclusions of law are not clearly erroneous but correctly drawn by Judge William E. Miller;
The judgment of the United States District Court is affirmed.