COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
ESTATE OF BRAY, DECEASED, BERTHA BRAY RICHARDS, GYLES E. MERRILL AND HARRY G. GAULT, EXECUTRIX AND CO-EXECUTORS, RESPONDENTS
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
ESTATE OF BRAY, DECEASED, BERTHA BRAY RICHARDS, GYLES E. MERRILL AND HARRY G. GAULT, EXECUTRIX AND CO-EXECUTORS, RESPONDENTS
396 F.2d 452
United States Court of Appeals for the Sixth Circuit (1968)
Cited by 2 cases
Opinion of the Court
This cause was heard and submitted upon transcript of the record, oral argument, and briefs of attorneys for the contending parties, and
It appearing that the findings of the Tax Court of the United States are supported by substantial evidence and are not clearly erroneous,
It is therefore ordered that the judgment of the Tax Court be affirmed for the reasons stated in its memorandum opinion reported at 46 T.C. 577.
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In re Est. of Marcellus L. Joslyn v. Commissioner OF Internal Revenue, 500 F.2d 382 (9th Cir. 1974)
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