181 F2d 502 Wooten v. Commissioner of Internal Revenue
181 F.2d 502
Hoyt B. WOOTEN, Petitioner,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Sixth Circuit.
April 13, 1950.
Petition to review decision of the Tax Court.
W. G. Boone, John R. Stivers, Memphis, Tenn., for petitioner.
Theron L. Caudle, Charles Oliphant, Bernard D. Daniels, Ellis N. Slack, Robert N. Anderson, and George D. Webster, Washington, D. C., for respondent.
Before HICKS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.
This case came on to be heard on the record and briefs and oral argument of counsel.
And it appearing that the findings of fact of the Tax Court of the United States are supported by the record:
It is ordered that the decision of the Tax Court be, and it hereby is, affirmed, for the reasons stated in its opinion. 12 T.C. 659.