Fitzgerald v. Commissioner

Sixth Circuit Court of Appeals

Decided April 10, 1946.

Sixth Circuit Court of Appeals · decided 1946-04-10

2 counsel of record

Opinion by (per_curiam) · Decided 1946-04-10

¶1Joseph W. Sharts, of Dayton, Ohio, for petitioner.

¶2Sewall Key, of Washington, D. C., for respondent.

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

¶4PER CURIAM.

¶5This cause was heard upon the transcript of record, briefs and arguments of counsel.

¶6On Consideration Whereof, the decision of the Tax Court entered June 23, 1945, is affirmed, upon the grounds and for the reasons set forth in its Memorandum Findings of Fact and Opinion entered June 22, 1945.