BALLENTINE MOTOR CO., Inc., Ballentine's, and Ballentine Motors, Inc., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued June 6, 1963.
Decided August 19, 1963.
Attorney(s) appearing for the Case
William L. Watkins, Anderson, S. C. (Watkins, Vandiver, Freeman & Kirven, Anderson, S. C., on brief), for petitioners.
Giora Ben-Horin, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, on brief), for respondent.
Before HAYNSWORTH and BOREMAN, Circuit Judges, and BARKSDALE, District Judge.
United States Court of Appeals Fourth Circuit.
BOREMAN, Circuit Judge.
This is an appeal from a decision of the Tax Court1 upholding the assessment of income tax deficiencies by the Commissioner of Internal Revenue. Separate petitions, filed by taxpayers, were consolidated for hearing, briefing and disposition before the Tax Court. That Court's findings of fact, which appear to be fully supported by the evidence, are not disputed. Challenged here by taxpayers are the inferences and...
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