Walker v. Commissioner

Third Circuit Court of Appeals

Argued Feb. 17, 1947.

Decided Feb. 28, 1947.

Rehearing Denied March 21, 1947.

Third Circuit Court of Appeals · decided 1947-02-28

Cited by 1 later decisions — most recently January 1948

1 federal appellate ·

2 counsel of record

Relies on Commissioner v. Tower · John Kelley Co. v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1947-02-28

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¶1 *314William G. Heiner, of Pittsburgh, Pa., for petitioner.

¶2Harry Baum, of Washington, D. C. (Se-wall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst, to the Atty. Gen., on the brief), for respondent.

¶3Before O’CONNELL and KALODNER, Circuit Judges, and FOLLMER, District Judge.

¶4PER CURIAM.

¶5Examination of the record and consideration of the oral arguments adduced in this appeal reveal that the question involved is one of fact. There being substantial evidence in support of the finding of the Tax Court, we are required to affirm that finding without weighing the evidence anew to determine whether we would arrive at the same result. John Kelley Co. v. Commissioner, 1946, 326 U.S. 521, 698, 66 S.Ct. 299; Commissioner v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532.

¶6The decision of the Tax Court is therefore affirmed.