Bramer v. Commissioner (161 F.2d 185, 1947)

Citations

• 161 F.2d 185

Full opinion text

PER CURIAM. The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.