Case Name: Julius SCHMUTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1943-12-10
Citations: 139 F.2d 701
Docket Number: No. 9602
Parties: Julius SCHMUTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, ALLEN, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 139
Pages: 701–701

Head Matter:
Julius SCHMUTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9602.
Circuit Court of Appeals, Sixth Circuit.
Dec. 10, 1943.
Henry H. Mathis, of Louisville, Ky., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Bernard D. Daniels, A. F. Prescott, and Mamie S. Price, all of Washington, D. C., for respondent.
Before HICKS, ALLEN, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof it is ordered and adjudged that the decision of the Tax Court of the United States be and the same is affirmed upon the grounds and for the reasons set forth in the memorandum findings of fact and opinion of the Tax Court filed March 27, 1943.