Maxwell v. Commissioner (203 F.2d 567, 1953)

PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel;

And it appearing that substantial evidence exists supporting the findings of fact of the Tax Court of the United States;

And it appearing that the Tax Court properly applied the applicable law, Commissioner v. Culbertson, 337 U.S. 733, 69 S. Ct. 1210, 93 L.Ed. 1659;

It is ordered that the order and decision of the Tax Court be and they are hereby affirmed.