Citations

Full opinion text

PER CURIAM. Upon consideration of the stipulation of counsel for respective parties that the decisions of the Tax Court of the United States, 4 T.C. 995, in above cause may be affirmed, and good cause therefor appearing, it is ordered that the decisions of the Tax Court of the United States in the above causes be affirmed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.