Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner of Internal Revenue

THORNTON, District Judge.

The only question on this review of the decision of the Tax Court is whether the one determinative finding of fact by the Tax Court is “clearly erroneous.” All the findings of fact contained in the Memorandum Decision of the Tax Court are findings of fact based on undisputed or conceded facts. None, save the determinative one above adverted to, constitutes the resolution of any factual issue. In ascertaining what standard is to be applied for the purpose of “clearly er roneous” we are not without definitive guidance. Section 7482 of the Internal Revenue Code of 1954,…