First National Bank v. Commissioner of Internal Rev., 8843.
Decision Date | 13 January 1942 |
Docket Number | No. 8843.,8843. |
Citation | 125 F.2d 157 |
Parties | FIRST NATIONAL BANK OF MEMPHIS v. COMMISSIONER OF INTERNAL REVENUE. |
Court | U.S. Court of Appeals — Sixth Circuit |
F. E. Hagler, of Memphis, Tenn., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Sewall Key, Ralph F. Staubly, J. Louis Monarch, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
Before SIMONS, ALLEN, and MARTIN, Circuit Judges.
The petitioner challenges findings made by the Board of Tax Appeals upon the value of real estate and leasehold interests of the petitioner on the ground that the Board disregarded the uncontroverted evidence of opinion witnesses, and that its findings are therefore not supported by substantial evidence.
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