Earl W. Hamlin's Estate, Deceased, Helen B. Hamlin, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent, 188 F.2d 364 (6th Cir. 1951)

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US Court of Appeals for the Sixth Circuit - 188 F.2d 364 (6th Cir. 1951) April 13, 1951

Petition for Review of a Decision of the Tax Court.

Edwin W. Brouse, Akron, Ohio, for petitioner.

Theron L. Caudle, Charles Oliphant, Ellis N. Slack, Rollin H. Transue, Helen Goodner, Richard D. Harrison, and Hilbert Zarky, all of Washington, D. C., for respondent.

Before MARTIN, McALLISTER and MILLER, Circuit Judges.


This case came on to be heard on the petition of the executrix of the estate of the taxpayer to review the decision of the Tax Court of the United States, and has been duly considered upon the record and upon the briefs and oral arguments of attorneys: from all of which it is manifest that merely an issue of fact is involved, and that the decision of the Tax Court upon such issue is supported by substantial evidence and is not clearly erroneous;

The decision of the Tax Court is accordingly affirmed.