Case Name: Anne K. GOSSMANN, Transferee of Model Farms Dairy, Appellant, v. Seldon R. GLENN, Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1951-10-11
Citations: 191 F.2d 856
Docket Number: No. 11268
Parties: Anne K. GOSSMANN, Transferee of Model Farms Dairy, Appellant, v. Seldon R. GLENN, Collector of Internal Revenue, Appellee.
Judges: Before ALLEN, MARTIN and Mc-ALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 191
Pages: 856–856

Head Matter:
Anne K. GOSSMANN, Transferee of Model Farms Dairy, Appellant, v. Seldon R. GLENN, Collector of Internal Revenue, Appellee.
No. 11268.
United States Court of Appeals Sixth Circuit.
Oct. 11, 1951.
Skaggs, Hays & Fahey, Louisville, Ky., Wm. Mac Kenzie, Jr., Louisville, Ky., of counsel, for appellant.
Theron L. Caudle, Charles Oliphant, Ellis N. Slack, Washington, D. C., David Walls, and Charles F. Wood, all of Louisville, Ky., Henry L. Spencer, Washington, D. C., Dee Hanson, Washington, D. €., for appellee.
Before ALLEN, MARTIN and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This appeal from the dismissal by the District Court of the taxpayer's complaint, asserting a claim for refund of taxes based on the disallowance of a claimed deduction as an alleged ordinary and necessary büsiness expense, came on to be heard; and the transcript of record and the oral arguments and briefs of the attorneys for the contending parties have been duly considered;
And it appearing that the findings of fact of the District Court are supported by substantial evidence and are not clearly erroneous, and that the court's conclusions of law are based upon sound and correct legal principles;
It is ordered that the judgment of the District Court be affirmed. 91 F.Supp. 1005.