Orthwein v. Commissioner , 150 F.2d 405 ( 1945 )

PER CURIAM.

Decision of The Tax Court of the United States affirmed and petition to review dismissed without taxation of costs in farvor of either of the parties in this Court, on authority of decision in Oberwinder, Petitioner, v. Commissioner of Internal Revenue, 8 Cir., 147 F.2d 255, on joint motion of counsel for respective parties.