Findley v. Commissioner

Ninth Circuit Court of Appeals

Argued Oct. 5, 1956.

Decided Oct. 11, 1956.

Ninth Circuit Court of Appeals · decided 1956-10-11

Cited by 3 later decisions — most recently January 1962

3 federal appellate ·

2 counsel of record

Relies on Findley v. Commissioner · Benmatt Organization, Inc. v. United States

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1956-10-11

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¶1Robert F. Banks, Pittsburgh, Pa., (Sidney B. Gambill, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioners.

¶2Sheldon I. Fink, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Dept, of Justice, Washington, D. C., on the brief), for respondent.

¶3Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

¶4PER CURIAM.

¶5In this fact case the careful opinion of Judge Pierce in the Tax Court is justified by the facts and the fair inferences therefrom. 25 T.C. 311.

¶6The decision of the Tax Court will be affirmed.