Second National Bank v. Commissioner , 139 F.2d 701 ( 1943 )

PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States be and the same is hereby affirmed, upon the grounds and for the reasons stated in the memorandum opinion of the Tax Court entered on June 23, 1942.