Citations
- 355 F.2d 929
Full opinion text
ORDER. Thr above cause coming on to be heard on the briefs, record, and arguments of the parties, 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 for the reason.', set forth in the opinion of Judge Pierce, reported in 42 T.C. 358.