Bentley v. Commissioner

Sixth Circuit Court of Appeals

Decided Jan. 12, 1938.

Sixth Circuit Court of Appeals · decided 1938-01-12

2 counsel of record

Opinion by (per_curiam) · Decided 1938-01-12

¶1Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.

¶2Robert H. Jackson, Sewall Key, Harry Marselli, and Berryman Green, all of Washington, D. C., for respondent.

¶3Before MOORMAN and SIMONS, Circuit Judges, and RAYMOND, District Judge.

¶4PER CURIAM.

¶5The court being of opinion that there is substantial evidence to support the finding of the Board of Tax Appeals that there was a deficiency in the income tax of the petitioner for the year 1930, it is ordered that the order of the Board assessing the deficiency so found be, and the same is, affirmed.