David Pleason v. Commissioner of Internal Revenue

LINDLEY, Circuit Judge.

Petitioner, sometimes spoken of herein as taxpayer, seeks to set aside the decision of the Tax Court of the United States establishing certain deficiencies in income and victory taxes for the year 1943, in income tax for the year 1944 and penalties for those years. The findings of fact and the opinion of the court are reported in 22 T.C. 361. Inasmuch as it is the function of the trial court to weigh the evidence, draw inferences and declare the result, Matthiessen v. Commissioner, 2 Cir., 194 F.2d 659; Bur-ford-Toothaker Tractor Co. v. Commissioner, 5 Cir., 192 F.2d…