John Ford Land Co. v. Commissioner , 116 F.2d 280 ( 1940 )

PER CURIAM.

This cause was heard upon the transcript of the record, briefs and -argument of counsel, and on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals entered December 24, 1937, be and the same is in all things affirmed, upon the grounds and for the reasons set forth in the-opinion of the Board filed December 23, 1937.