Roseman v. Commissioner

Sixth Circuit Court of Appeals

Decided Oct. 11, 1939.

Sixth Circuit Court of Appeals · decided 1939-10-11

2 counsel of record

Opinion by (per_curiam) · Decided 1939-10-11

¶1H. G. Burnham, of Cleveland, Ohio, for petitioner.

¶2Samuel O. Clark, Jr., and Sewell Key, both of Washington, D. C, for respondent.

¶3Before HICKS, SIMONS, and HAMILTON, Circuit Judges.

¶4PER CURIAM.

¶5This cause was heard upon the transcript of the record, briefs and arguments of counsel; on consideration whereof, it is ordered, adjudged and decreed that the decision of the Board of Tax Appeals be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed May 26, 1937.