Opinion · Court of Appeals for the Third Circuit

Walker v. Commissioner

160 F.2d 313

Type: Opinion
Court: Court of Appeals for the Third Circuit
Jurisdiction: Federal
Date: 1947-02-28
Topic: international-arbitration

PER CURIAM. Examination of the record and consideration of the oral arguments adduced in this appeal reveal that the question involved is one of fact. There being substantial evidence in support of the finding of the Tax Court, we are required to affirm that finding without weighing the evidence anew to determine whether we would arrive at the same result. John Kelley Co. v. Commissioner, 1946, 326 U.S. 521, 698, 66 S.Ct. 299; Commissioner v.

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WALKER v. COMMISSIONER OF INTERNAL REVENUE,160 F.2d 313(3rd Cir. 1947)

WALKER v. COMMISSIONER OF INTERNAL REVENUE.

No. 9306.

Circuit Court of Appeals, Third Circuit.

Argued February 17, 1947.

Decided February 28, 1947.

Rehearing Denied March 21, 1947.

Petition for Review of the Decision of the Tax Court of the United States.

Petition by Ross G. Walker to review a decision of the Tax Court of the United States redetermining a deficiency in the tax imposed by the Commissioner of Internal Revenue.

Decision affirmed.Page 314

William G. Heiner, of Pittsburgh, Pa., for petitioner.

Harry Baum, of Washington, D.C. (Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before O'CONNELL and KALODNER, Circuit Judges, and FOLLMER, District Judge.

PER CURIAM.

Examination of the record and consideration of the oral arguments adduced in this appeal reveal that the question involved is one of fact. There being substantial evidence in support of the finding of the Tax Court, we are required to affirm that finding without weighing the evidence anew to determine whether we would arrive at the same result. John Kelley Co. v. Commissioner, 1946,326 U.S. 521, 698, 66 S.Ct. 299; Commissioner v. Tower, 1946,327 U.S. 280, 66 S.Ct. 532.

The decision of the Tax Court is therefore affirmed.