Estill Springs Sand & Gravel Co. v. Commissioner , 135 F.2d 735 ( 1943 )

PER CURIAM.

This cause was heard upon the transcript of record, briefs, and argument of petitioner’s counsel, and on consideration thereof 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 out in the memorandum findings of fact and opinion of the Board promulgated on May 30, 1942.