Hoyt B. Wooten, Petitioner, v. Commissioner of Internal Revenue, Respondent, 181 F.2d 502 (6th Cir. 1950)

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US Court of Appeals for the Sixth Circuit - 181 F.2d 502 (6th Cir. 1950) April 13, 1950

Petition to review decision of the Tax Court.

W. G. Boone, John R. Stivers, Memphis, Tenn., for petitioner.

Theron L. Caudle, Charles Oliphant, Bernard D. Daniels, Ellis N. Slack, Robert N. Anderson, and George D. Webster, Washington, D. C., for respondent.

Before HICKS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.

PER CURIAM.


This case came on to be heard on the record and briefs and oral argument of counsel.

And it appearing that the findings of fact of the Tax Court of the United States are supported by the record:

It is ordered that the decision of the Tax Court be, and it hereby is, affirmed, for the reasons stated in its opinion. 12 T.C. 659.

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