Lyner v. Commissioner of Internal Revenue , 155 F.2d 729 ( 1946 )

PER CURIAM.

Decision of the Tax Court of the United States affirmed and petition to review dismissed without costs to either party in this Court, on authority of decision in No. 13072, Bond Auto Loan Corporation et al., Petitioners, v. Commissioner of Internal Revenue, 8 Cir., 153 F.2d 50, on stipulation of parties.