Case Name: Seldon R. GLENN, Collector of Internal Revenue, Appellant, v. Dennis H. LONG, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-10-12
Citations: 145 F.2d 234
Docket Number: No. 9760
Parties: Seldon R. GLENN, Collector of Internal Revenue, Appellant, v. Dennis H. LONG, Appellee.
Judges: Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 234–235

Head Matter:
Seldon R. GLENN, Collector of Internal Revenue, Appellant, v. Dennis H. LONG, Appellee.
No. 9760.
Circuit Court of Appeals, Sixth Circuit.
Oct. 12, 1944.
Eli H. Brown, III, of Louisville, Ky., and Samuel O. Clark, Jr., J. P. Wench el, and Sewall Key, all of Washington, D. G, for appellant.
Stites & Stites, of Louisville, Ky., for appellee.
Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard upon the record and brie'fs and oral argument of counsel. And it appearing that the sole question presented is one of fact as to the taxable year in which certain certificates of preferred stock of the Interstate Coal Company became worthless; and it appearing that the finding of the District Court that the stock became worthless in the taxable year 1939 is supported by substantial evidence: it is ordered that the judgment be, and it hereby is, affirmed.