Roth Props. Co. v. Comm'r of Internal Revenue, 511 F.2d 526 (6th Cir. 1975). · Go Syfert
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Roth Props. Co. v. Comm'r of Internal Revenue, 511 F.2d 526 (6th Cir. 1975). Cases Citing This Book View Copy Cite
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Roth Properties Company
v.
Commissioner of Internal Revenue
74--1936.
Court of Appeals for the Sixth Circuit.
Mar 13, 1975.
511 F.2d 526
Published

511 F.2d 526

75-1 USTC P 9337

ROTH PROPERTIES COMPANY, Plaintiff-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

No. 74--1936.

United States Court of Appeals,
Sixth Circuit.

March 13, 1975.

Bennet Kleinman, Kahn, Kleinman, Yanowitz & Arnson, Laurence Glazer, Gary D. Greenwald, Cleveland, Ohio, for plaintiff-appellant.

Gilbert E. Andrews, Acting Chief, Scott P. Crampton, Gary R. Allen, Asst. Attys. Gen., Louis A. Bradbury, Tax Div., Dept. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for defendant-appellee.

Before EDWARDS, CELEBREZZE and LIVELY, Circuit Judges.

ORDER

1

On receipt and consideration of an appeal in the above-styled case; and

2

Noting from the briefs, oral arguments and record no basis for holding that the findings of fact of the Tax Court are clearly erroneous.

3

The decision and order of the Tax Court is hereby affirmed for the reasons set forth in the Memorandum Findings of Fact and Opinion of the Tax Court, filed January 29, 1974.