Case Name: Alice M. TOWNSEND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1950-04-17
Citations: 181 F.2d 502
Docket Number: No. 11047
Parties: Alice M. TOWNSEND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 181
Pages: 502–502

Head Matter:
Alice M. TOWNSEND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11047.
United States Court of Appeals Sixth Circuit.
April 17, 1950.
Robert A. Littleton, Washington, D. G, for petitioner.-
Theron L. Caudle, - Charles Oliphant, W. Herman Schwatka, Ellis N. Slack, Helen Goodner, and Maryhelen Wigle, Washington, D. G, for respondent.
.Before MARTIN, McALLISTER and MILLER, Circuit Judges.

Opinion:
PER CURIAM.
This cause has been heard and considered upon petition by Alice M. Townsend, for review of the decision .of the Tax Court of the United States determining a deficiency in her income tax for 1943, 12 T. C. 692, upon the whole record, and upon the briefs and oral arguments of advocates for the respective parties;
And inasmuch as the clear and concise opinion of the Tax Court is soundly reasoned to a correct conclusion, the decision of the Tax Court is hereby affirmed.