SEMMLER v. COMMISSIONER OF INTERNAL REVENUE. No. 10765.United States Court of Appeals, Sixth Circuit. February 14, 1949. Petition to Review a Decision of the Tax Court. Petition by R.W. Semmler to review a decision of the Tax Court redetermining taxes determined by the Commissioner of Internal Revenue. Affirmed. C.F. Rothenburg, of Washington, D.C., for petitioner. […]