Roth Properties Company, Plaintiff-appellant, v. Commissioner of Internal Revenue, Defendant-appellee, 511 F.2d 526 (6th Cir. 1975)Annotate this Case
March 13, 1975
Bennet Kleinman, Kahn, Kleinman, Yanowitz & Arnson, Laurence Glazer, Gary D. Greenwald, Cleveland, Ohio, for plaintiff-appellant.
Gilbert E. Andrews, Acting Chief, Scott P. Crampton, Gary R. Allen, Asst. Attys. Gen., Louis A. Bradbury, Tax Div., Dept. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for defendant-appellee.
Before EDWARDS, CELEBREZZE and LIVELY, Circuit Judges.
On receipt and consideration of an appeal in the above-styled case; and
Noting from the briefs, oral arguments and record no basis for holding that the findings of fact of the Tax Court are clearly erroneous.
The decision and order of the Tax Court is hereby affirmed for the reasons set forth in the Memorandum Findings of Fact and Opinion of the Tax Court, filed January 29, 1974.