DocketNumber： Nos. 148, 149, 150; Docket 22290, 22291, 22292
Citation Numbers： 202 F.2d 750
Filed Date： 4/1/1953
Status： Precedential
Modified Date： 11/4/2024
The decisions are affirmed on the opinion of the Tax Court, 16 T.C. 511, and on the authority of Middleton v. Commissioner, 5 Cir., 200 F.2d 94.