Raymond F. Koepke and Helen L. Koepke, Petitioners, v. Commissioner of Internal Revenue, Respondent, 230 F.2d 950 (6th Cir. 1956)

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US Court of Appeals for the Sixth Circuit - 230 F.2d 950 (6th Cir. 1956) February 17, 1956

Petition to review decision of the Tax Court of the United States.

Meyer A. Cook, Cleveland, Ohio, for petitioners.

H. Brian Holland, Ellis N. Slack, Gilbert P. Zarky, John J. Kelley, Jr., John Potts Barnes and John M. Morawski, Washington, D. C., for respondent.

Before McALLISTER, MILLER, and STEWART, Circuit Judges.

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 it appearing that the issues before the Tax Court were factual, and although this court would have arrived at a different conclusion had it been the trier of fact, we are unable to say that the findings are clearly erroneous, and the decision of the Tax Court is, therefore, affirmed in accordance with its opinion.

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