KUNTZ' ESTATE v. C. I. R.

No. 14584.

300 F.2d 849 (1962)

ESTATE of Martin KUNTZ, Sr., Deceased, Isabelle M. Kuntz, Executrix, and Isabelle M. Kuntz, Individually, Surviving Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 4, 1962.


Attorney(s) appearing for the Case

John O. Henry, Dayton, Ohio, for petitioners. John O. Henry, Harry L. Lawner, Estabrook, Finn & McKee, Dayton, Ohio, on the brief.

Gilbert E. Andrews, Attorney Dept. of Justice, Washington, D. C., for respondent. Louis F. Oberdorfer, Lee A. Jackson, Harry Baum, Gilbert E. Andrews, Tax Division, Department of Justice, Washington, D. C., on the brief.

Before O'SULLIVAN, Circuit Judge, and DARR and THORNTON, District Judges.


THORNTON, District Judge.

The only question on this review of the decision of the Tax Court is whether the one determinative finding of fact by the Tax Court is "clearly erroneous." All the findings of fact contained in the Memorandum Decision of the Tax Court are findings of fact based on undisputed or conceded facts. None, save the determinative one above adverted to, constitutes the resolution of any factual issue. In ascertaining what standard is to be...

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