Friedman v. COMMISSIONER OF INTERNAL REVENUE, 12649
| Decision Date | 27 June 1956 |
| Docket Number | No. 12649,12650.,12649 |
| Citation | 235 F.2d 86 |
| Parties | Ben FRIEDMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ben and Dorothy FRIEDMAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Sixth Circuit |
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.
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.
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.
The decision of the Tax Court is affirmed.
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Wood v. Diamond M Drilling Co.
...evidence or reassess testimony, since the trier of fact is the ultimate judge of the credibility of the witnesses. Friedman v. Commissioner, 235 F.2d 86 (6th Cir. 1956). Thus, though the proof may not be D-flawless, the evidence in the record is sufficient to sustain a jury award of $200,00......
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Droz v. Commissioner
...of the credibility of witnesses is a question of fact that is within our discretion. Friedman v. Commissioner [56-2 USTC ¶ 9756] 235 F.2d 86 (6th Cir. 1956), affg. [Dec. 20,664(M)] T.C. Memo. 1954-198. As noted above, we found each of respondent's two fact witnesses Petitioner also renews o......