Case Name: CHATEAU FRONTENAC, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1945-03-12
Citations: 147 F.2d 856
Docket Number: No. 9752
Parties: CHATEAU FRONTENAC, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 147
Pages: 856–856

Head Matter:
CHATEAU FRONTENAC, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9752.
Circuit Court of Appeals, Sixth Circuit.
March 12, 1945.
Field, Lovejoy & Buchholz and Samuel H. Rubin, all of Detroit, Mich., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, A. F. Prescott, and S. Dee Hanson, all of Washington, D. C., for respondent.
Before HICKS, ALLEN, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard on the record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the findings of the Tax Court, it is therefore ordered and adjudged that the decision of that court entered on October 20, 1942, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the court filed the same day.