POWERS MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8235.

34 F.2d 255 (1929)

POWERS MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

July 23, 1929.


Attorney(s) appearing for the Case

John T. Sullivan, of Waterloo, Iowa (Jeffery G. Sullivan, of Waterloo, Iowa, on the brief), for appellant.

Andrew D. Sharpe, Sp. Asst. to Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before KENYON, Circuit Judge, and JOHNSON and McDERMOTT, District Judges.


JOHNSON, District Judge.

The only matters for consideration on this review are the claimed absence from the record of any substantial evidence supporting the findings of the Board of Tax Appeals. 7 B. T. A. 786.

It is settled law that this court must accept the findings of facts made by the board, where there is any substantial evidence to sustain them. Avery v. Commissioner of Internal Revenue (C. C. A.) 22 F.2d 6, 55 A....

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