Floyd C. Ewing and Leah E. Ewing, Richard K. Ewing, C. C.ewing and Mary F. Ewing, Stanley C. Ewing Anddolores J. Ewing, Petitioners, v. Commissioner of Internal Revenue, Respondent, 254 F.2d 600 (6th Cir. 1958)

These consolidated causes came on to be heard onthe record and on the briefs be heard on the record and on the briefs contending parties;

And it appearing that the decisions of the Tax Court of the United States held the petitioners liable for income taxes for the taxable year 1951, plus lawful interest on account of their liability transferees of the assets of Ewing Chevrolet, Inc., a dissolved corporation;

And it appearing from the Tax Court's findings of fact, supported by substantial evidence and not clearly erroneous, and its application to the facts found of the principle of Arrowsmith v. Commissioner of Internal Revenue, 344 U.S. 6, 73 S. Ct. 71, 97 L. Ed. 6, that the holding of the Tax Court is correct;

The decision in each of the four consolidated cases is affirmed for the reasons stated inthe opinion of the Tax Court. stated in the opinion of the Tax Court.