Case Name: D. H. WILLEY LUMBER COMPANY, and D. H. Willey, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1949-10-20
Citations: 177 F.2d 200
Docket Number: No. 10853
Parties: D. H. WILLEY LUMBER COMPANY, and D. H. Willey, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before MARTIN, McALLISTER and MILLER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 177
Pages: 200–200

Head Matter:
D. H. WILLEY LUMBER COMPANY, and D. H. Willey, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10853.
United States Court of Appeals Sixth Circuit.
Oct. 20, 1949.
L. F. Ratterman, Fred Ratterman,' Cincinnati, Ohio, for petitioner.
Theron L. Caudle, Chas. Oliphant, Ellis N. Slack, A. F. Prescott and Maryhelen Wigle, Washington, D. C., Irving I. Axelrad, Washington, D. C., for respondent.
Before MARTIN, McALLISTER and MILLER, Circuit Judges.

Opinion:
PER CURIAM.
This cause came on to be heard upon the record and upon the oral arguments and briefs of attorneys for the parties; and it appearing to this court that the United States Tax Court found the facts in accordance with the evidence adduced, and in its carefully considered opinion correctly applied appropriate law to the facts found upon each of the items in controversy, the four decisions entered simultaneously on September 30, 1949, are affirmed.