Opinion
Nos. 10843, 10844, 10845, 10846.
April 12, 1950.
Petition to review a decision of the Tax Court of the United States, 9 T.C. 631.
Harry Baum, Washington, D.C. (Theron Lamar Caudle, Ellis N. Slack, and Harry Baum, Washington, D.C., on the brief), for petitioner.
John Kendrick, Toledo, Ohio (John J. Kendrick and G. Charles Scharfy, Toledo, Ohio, on the brief), for respondent.
Judgment in the above four cases affirmed, upon authority of the opinion of the court in Commissioner of Internal Revenue v. Surface Combustion Corporation, 181 F.2d 444.