Opinion · Court of Appeals for the Sixth Circuit

Winnick v. Commissioner

Winnick v. Comm’r, 223 F.2d 266 (6th Cir. 1955)

Type
Opinion
Court
Court of Appeals for the Sixth Circuit
Jurisdiction
Federal
Date
1955-04-28
Topic
bankruptcy

PER CURIAM. The above cause coming on to be heard upon the record, the briefs of the parties, and the arguments of counsel in open court, and it appearing that the issues are factual, the inferences to be drawn from the evidence are for the trier of the facts, in this case, the Tax Court, and it appearing that there was no error of law in its decision and that its findings are sustained by substantial evidence on the record as a whole, Now, therefore, it is ordered, adjudged, and decreed that the decision of the Tax Court, 21 T.C. 1029, be and is hereby affirmed.

Citator

UpLaw has not yet analyzed Winnick v. Commissioner. The absence of a flag is not a finding that it is good law.

Cited by
2 opinions
WINNICK v. COMMISSIONER OF INTERNAL REVENUE,223 F.2d 266(6th Cir. 1955)
Albert WINNICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent. Ida WINNICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent.
Nos. 12293, 12294.
United States Court of Appeals, Sixth Circuit.
April 28, 1955.
Petition to review decision of Tax Court.
George L. Cassidy, William C. Loud, Detroit, Mich., for petitioners.

H. Brian Holland, Daniel A. Taylor, Ellis N. Slack, John M. Morawski and Dudley J. Godfrey, Jr., Washington, D.C., for respondent.
Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.
PER CURIAM.
The above cause coming on to be heard upon the record, the briefs of the parties, and the arguments of counsel in open court, and it appearing that the issues are factual, the inferences to be drawn from the evidence are for the trier of the facts, in this case, the Tax Court, and it appearing that there was no error of law in its decision and that its findings are sustained by substantial evidence on the record as a whole,

Now, therefore, it is ordered, adjudged, and decreed that the decision of the Tax Court,21 T.C. 1029, be and is hereby affirmed.Page 377