Opinion
No. 9617.
April 13, 1944.
On Petition to Review Decision of Tax Court of United States.
Nolan Boggs, of Toledo, Ohio, for petitioner.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Rollin H. Transue, Helen R. Carloss, and Melva Graney, all of Washington, D.C., for respondent.
Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
This case came on to be heard upon the record and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States be and it hereby is affirmed, for the reasons stated in the memorandum findings of fact and opinion entered April 22, 1943.