Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Lloyd H. DIEHL, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-01-24
Citations: 142 F.2d 449
Docket Number: No. 9550
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Lloyd H. DIEHL, Respondent.
Judges: Before ALLEN, HAMILTON, and Mc-ALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 142
Pages: 449–449

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Lloyd H. DIEHL, Respondent.
No. 9550.
Circuit Court of Appeals, Sixth Circuit.
Jan. 24, 1944.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Charles E. Lowery, Samuel H. Levy, and Arthur Manella, all of Washington, D. G, for petitioner.
J. Marvin Haynes, of Washington, D. G, and Grant L. Cook, of Detroit, Mich., for respondent.
Before ALLEN, HAMILTON, and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause having come on to be heard upon the transcript of record and briefs and arguments of counsel, and after due consideration, it is hereby ordered, adjudged, and decreed that the decision herein reviewed is affirmed on the findings of fact and opinion of the Tax Court of the United States, 1 T.C. 139.