C. H. Baldwin, Petitioner, v. Commissioner of Internal Revenue, Respondent, 181 F.2d 185 (6th Cir. 1950)

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US Court of Appeals for the Sixth Circuit - 181 F.2d 185 (6th Cir. 1950) April 13, 1950

Petition for review of a Decision of the Tax Court.

Thomas J. Bailey, Lansing, Mich., for petitioner.

Theron L. Caudle, Charles Oliphant, John M. Morawski, Ellis N. Slack, Robert N. Anderson, and Morton K. Rothschild, Washington, D. C., for respondent.

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


This cause was heard upon the transcript of record, briefs and arguments of counsel, and on consideration thereof,

It is ordered and adjudged that the decision of the Tax Court entered March 29, 1949 be and the same is in all things affirmed upon the Memorandum, Findings of Fact and Opinion of the Tax Court entered on the same date.