Case Name: Carola HUNTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Robert HUNTER, Petitioner, v. SAME
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-10-18
Citations: 145 F.2d 237
Docket Number: No. 9763
Parties: Carola HUNTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert HUNTER, Petitioner, v. SAME.
Judges: Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 237–237

Head Matter:
Carola HUNTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert HUNTER, Petitioner, v. SAME.
No. 9763.
Circuit Court of Appeals, Sixth Circuit.
Oct. 18, 1944.
Writ of Certiorari Denied Jan. 2, 1945.
See 65 S.Ct. 432.
Hammond, Hoyt & Rand, of Youngstown, Ohio, for petitioners.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Rollin H. Transue, Helen R. Carloss, and S. Dee Hanson, all of Washington, D. C, for respondent.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
These consolidated causes were heard upon the transcript of record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the findings of fact and decisions of the Tax Court entered September 9, 1943, and that there is no reversible error upon the record, it is ordered, adjudged and decreed that the decisions of the Tax Court herein sought to be reviewed, are in all things affirmed.