DocketNumber: 9871
Citation Numbers: 148 F.2d 527
Judges: Allen, Hamilton, and Martin, Circuit Judges
Filed Date: 4/13/1945
Status: Precedential
Modified Date: 8/22/2023
Circuit Court of Appeals, Sixth Circuit.
Marion A. Ross, of Columbus, Ohio, for petitioner.
*528 Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D. C., for respondent.
Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
PER CURIAM.
This case came on to be heard upon the record and briefs and oral argument of counsel.
On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S. Ct. 239, 88 L. Ed. 248.