Commissioner v. Estate of Bray (396 F.2d 452, 1968)

United States Court of Appeals for the Sixth Circuit 1968-05-22

Citations

Full opinion text

ORDER. 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.