Opinion
No. 10571.
April 16, 1948.
Petition to Review a Decision of the Tax Court.
Donald C. Power and Sidney D. Griffith, both of Columbus, Ohio, for petitioner.
Theron L. Caudle, of Washington, D.C., for respondent.
Before ALLEN, MARTIN, and MILLER, 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 its opinion herein.