DocketNumber： No. 224, Docket 22366
Citation Numbers： 205 F.2d 152
Filed Date： 6/23/1953
Status： Precedential
Modified Date： 11/4/2024
The decision of the Tax Court is affirmed on the findings below and on the authority of Whitney Chain & Mfg. Co. v. Commissioner of Internal Revenue, 2 Cir., 149 F.2d 936