Citations
- 173 F.2d 757
Full opinion text
PER CURIAM. Affirmed on decision of the Third Circuit in Anthony P. Miller, Inc., v. Commissioner, 164 F.2d 268, certiorari denied 333 U.S. 861, 68 S.Ct. 741, and of the Sixth Circuit in Celina Manufacturing Co. v. Commissioner, 142 F.2d 449, and Musselman Hub-Brake Company v. Commissioner, 139 F.2d 65.