Stout v. Commissioner

Fifth Circuit Court of Appeals

Decided Feb. 17, 1954.

Fifth Circuit Court of Appeals · decided 1954-02-17

2 counsel of record

Applies 26 U.S.C. § 115

Relies on Helvering v. Winmill · Bazley v. Commissioner · Wall v. United States

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1954-02-17

How this case has been cited

Cited by 45 later decisions — most recently February 1985 · most notably Ferro v. Commissioner (1957), United States v. Fewell (1958)

23 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Raymond A. Fox, Detroit, Mich., for petitioner.

¶2H. Brian Holland, Kenneth W. Gem-mill, Henry Kutz, Carolyn R. Just, Washington, D. C., for respondent.

¶3Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.

¶4PER CURIAM.

¶5Upon consideration of the briefs and record in the above appeal, we are of the view that the taxpayers have failed to carry the burden of proof in overcoming the Commissioner’s determinations sustained by the Tax Court. The findings of the court are supported by substantial evidence and are not clearly erroneous. Wherefore, it is the view of this court that the decision of the Tax Court should be affirmed upon its findings of fact and upon its memorandum opinion filed January 30, 1954.

¶6Affirmed.