Hopkins v. Commissioner of Internal Revenue (157 F.2d 679, 1946)

United States Court of Appeals for the Sixth Circuit 1946-10-18

Citations

Full opinion text

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the decision of the Tax Court of the United States is affirmed upon the grounds and for the reasons stated in the opinion of the Tax Court of the United States promulgated September 27, 1945. 5 T.C. 803.