HAYNSWORTH, Circuit Judge.
The taxpayers contest the Commissioner's recomputation of certain capital gains realized by them. In this court, they undertake to relitigate issues, largely factual, resolved against them by the Tax Court. Since the findings of the Tax Court are supported by substantial evidence and are not clearly erroneous, we necessarily affirm.
The taxpayers, husband and wife, filed a joint return in 1951. The return disclosed ordinary income...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
