GOULD & EBERHARDT, INC. v. COMMISSIONER

Docket No. 9073.

7 T.C.M. 43 (1948)

Gould & Eberhardt, Inc. v. Commissioner.

United States Tax Court.

Entered February 2, 1948.


Memorandum Sur Order

ARUNDELL, Judge:

The petitioner's Motion to Modify and Supplement the Findings of Fact, as filed, requested nineteen, separate, additional findings or modifications of the existing findings. It appears to be the notion of counsel for the petitioner that it is the duty of a trial court to make a finding of every fact as to which there is any evidence in the record, regardless of whether in the Court's opinion the fact be material or relevant...

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