Estate of Camden v. Commissioner , 139 F.2d 697 ( 1943 )

PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel. On consideration wliereof, it is ordered that the decision of the United States Board of Tax Appeals (now the Tax Court of the United States), 47 B.T.A. 926, be and it hereby is affirmed upon the grounds and for the reasons stated in the findings of fact and opinion promulgated October 20, 1942.