Summary
holding that judgment should be affirmed where a district court’s judgment is supported by its findings of fact
Summary of this case from Monzon v. De La RocaOpinion
No. 7782, 7802.
Argued May 22, 1942.
Decided May 28, 1942.
Appeals from the District Court of the United States for the District of New Jersey; Thomas Glynn Walker, Judge.
Action between Werner Machine Company, Inc., and John E. Manning, Collector of Internal Revenue of the Fifth District of New Jersey. From judgment entered, both parties appeal.
Affirmed.
Leopold Frankel, of Paterson, N.J. (Frankel Frankel, of Paterson, N.J., on the brief), for appellant.
S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Alexander Tucker, Sp. Assts. to the Atty. Gen., Charles M. Phillips, U.S. Atty., and B. Thorn Lord, Asst. U.S. Atty., both of Trenton, N.J., on the brief), for the Collector.
Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
The judgment of the district court is supported by its findings of fact. An examination of the record discloses that these in turn are fully supported by the evidence and the inferences reasonably to be drawn therefrom. Accordingly the judgment is affirmed.