Citations
- 283 F.2d 869
Full opinion text
ORDER. The above cause coming on to be heard on the record, the briefs of the parties and argument of counsel in open court, and the court being duly advised: Now, therefore, it is ordered, adjudged and decreed that the decision of the Tax Court be and is hereby affirmed upon the opinion of Judge Tietjens. 31 T.C. 522.