MONDAY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 13282, 13283.

252 F.2d 789 (1958)

William Eugene MONDAY, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. William Eugene MONDAY, Jr., and Florence S. MONDAY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 20, 1958.


Attorney(s) appearing for the Case

Wm. P. O'Neil, Howard F. Jarvis, Elliott D. Adams, John M. Thornberg, and McAfee Lee, Knoxville, Tenn., for petitioners.

Charles K. Rice, Nelson P. Rose, Ellis N. Slack, Lee A. Jackson, A. F. Prescott, Fred E. Youngman, John M. Morawski and Carolyn R. Just, Washington, D. C., for respondent.

Before MARTIN and McALLISTER, Circuit Judges, and MATHES, District Judge.


PER CURIAM.

The Court having considered the record, the briefs and the oral argument of the parties upon the petitions to review the decisions of the Tax Court herein, and it appearing that there is substantial evidence to support the findings of the Tax Court and that the findings are not in any respect clearly erroneous (Dougherty v. Commissioner, 6 Cir., 1954, 216 F.2d 110);

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