Case Name: Abe SCHREIBER, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J. R. SHAPROW v. SAME
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1947-02-12
Citations: 160 F.2d 108
Docket Number: No. 10361
Parties: Abe SCHREIBER, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J. R. SHAPROW v. SAME.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 160
Pages: 108–108

Head Matter:
Abe SCHREIBER, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J. R. SHAPROW v. SAME.
No. 10361.
Circuit Court of Appeals, Sixth Circuit.
Feb. 12, 1947.
John F. Langs, of Detroit, Mich., for petitioner.
Douglas W. McGregor, J. P. Wenchel, Sewall Key, Robert N. Anderson and Harry Baum, all of Washington, D. C., for respondent.
Before HICKS, ALLEN and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard and submitted upon transcript of record, oral arguments and printed briefs of attorneys for the contending parties;
And it appearing that the findings of fact of the Tax Court of the United States are supported by substantial evidence and are not clearly erroneous, and that the conclusions of law reached in the opinion of that tribunal conform to the principles announced in Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, and Lusthaus v. Commissioner, 327 U.S. 293, 66 S.Ct. 539, and are rationalized upon sound reasoning [See Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248];
The decision of the Tax Court, 6 T.C. 707, in the case of Abe Schreiber v. Commissioner of Internal Revenue is affirmed; likewise, the decision of the Tax Court in the case of J. C. Shaprow v. Commissioner of Internal Revenue is affirmed.