57 HERKIMER STREET CORPORATION AND BESSIE BROUSE NELSON, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

5th Cir. | 1963-04-29
No. 19687
316 F.2d 726 Court of Appeals for the Fifth Circuit (1963)
Cited by 12 cases

Opinion of the Court
PER CURIAM.

PER CURIAM.

This income tax deficiency case turns, for the most part, on credibility choices. A study of the record and the findings and opinion of the Tax Court1 leads us; to the conclusion that there is substantial evidence to support the Tax Court’s-findings and we agree with its conclusions. We find no merit in petitioners’ argument that they were deprived of a fair trial by the cumulative effect of alleged erroneous rulings, chiefly respecting the admission and exclusion of evidence by the trial court. The judgment, of the Tax Court is

Affirmed.

. 1961 T.C. 223.


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