Case Name: Roland P. PLACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1952-10-21
Citations: 199 F.2d 373
Docket Number: No. 11527
Parties: Roland P. PLACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 199
Pages: 373–373

Head Matter:
Roland P. PLACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11527.
United States Court of Appeals Sixth Circuit.
Oct. 21, 1952.
Robert M. Drysdale, Detroit, Mich., for petitioner.
Charles S. Lyon, Ellis N. Slack, and Melva M. Graney, Washington, D. C., for respondent.
Before SIMONS, Chief Judge, and Mc-ALLISTER and MILLER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the decision appealed from be and the same is hereby affirmed on the findings of fact and conclusions of law of the Tax Court of the United States. 17 T. C. 199.