Ben Friedman v. Comm'r of Internal Revenue, Ben & Dorothy Friedman v. Comm'r of Internal Revenue, 235 F.2d 86 (6th Cir. 1956). · Go Syfert
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Ben Friedman v. Comm'r of Internal Revenue, Ben & Dorothy Friedman v. Comm'r of Internal Revenue, 235 F.2d 86 (6th Cir. 1956). Cases Citing This Book View Copy Cite
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Ben Friedman
v.
Commissioner of Internal Revenue, Ben and Dorothy Friedman v. Commissioner of Internal Revenue
12650_1.
Court of Appeals for the Sixth Circuit.
Jun 27, 1956.
235 F.2d 86
Published

235 F.2d 86

Ben FRIEDMAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Ben and Dorothy FRIEDMAN, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12649.

No. 12650.

United States Court of Appeals Sixth Circuit.

June 27, 1956.

Strauss, Troy & Ruehlmann, Cincinnati, Ohio, for petitioners.

H. Brian Holland, John Potts Barnes, Rollin H. Transue, Robert N. Anderson, A. F. Prescott and George F. Lynch, Washington, D. C., for respondent.

Before ALLEN, McALLISTER, and MILLER, Circuit Judges.

PER CURIAM.

1

The above causes, which were consolidated as a single case, came on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court.

2

This is purely a fact case and its determination by the Tax Court rested upon its judgment as to the credibility of petitioner and his witnesses. It did not believe them. The trier of facts is the judge of the credibility of the witnesses; and, on review, we do not reassess the value of the testimony of witnesses that we have not heard, nor do we weigh the evidence.

3

The decision of the Tax Court is affirmed.