Stansylvania Oil & Gas Co. v. Commissioner ( 1943 )

PER CURIAM.

The question involved, the principle to be applied, and the controlling facts are the same as in Hunt’s case, affirmed with modifications by this court.¹ For the reasons and upon the grounds there stated, the petition is denied, and the board’s order 'is affirmed.

1 Hunt v. Commissioner of Internal Revenue, 5 Cir., May 17, 1943, 135 F.2d 697.