McKee v. Commissioner , 116 F.2d 499 ( 1940 )

PER CURIAM.

This cause was heard upon the transcript of the record, briefs and arguments of counsel, on consideration whereof, it is ordered and adjudged, that the decision of the Board of Tax Appeals be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of this court this day filed in R. E. Baker v. Commissioner of Internal Revenue, No. 8315, 115 F.2d 987.