Citations
- 177 F.2d 200
Full opinion text
PER CURIAM. The above cause coming on to be heard on the transcript of the record, the briefs of counsel, and arguments in open court, and the court being duly advised, It is hereby ordered, adjudged, and decreed that the decision in the above case be and is hereby affirmed upon the findings of fact and opinion of the Tax Court of the United States, 10 T.C. 974.