Estate of Charles D. Carter, Deceased, Grace M. Carter, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent, 194 F.2d 537 (6th Cir. 1952)

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US Court of Appeals for the Sixth Circuit - 194 F.2d 537 (6th Cir. 1952) February 18, 1952

Petition for Review of a Decision of The Tax Court.

Harold K. Bell, Cleveland, Ohio, for petitioner.

Theron L. Caudle, Charles Oliphant, W. H. Schwatka, Ellis N. Slack, Helen Goodner and S. Dee Hanson, Washington, D. C., for respondent.

Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.


The above cause coming on to be heard upon the transcript of record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,

Now, therefore, it is ordered that the decision appealed from be and is hereby affirmed, in accordance with the findings of fact and opinion of the Tax Court.