Chesapeake Manufacturing Co. v. Commissioner of Internal Revenue , 347 F.2d 507 ( 1965 )

PER CURIAM.

We affirm, on each of these four appeals, upon the Memorandum Findings of Fact and Opinion of the Tax Court of the United States (Withey, J.) filed August 12,1964. T.C. Memo 1964 — .214.

Affirmed.