Opinion
No. 8933.
February 12, 1942.
Appeal from the United States Board of Tax Appeals.
Dan E. Fowler, of Lexington, Ky., and Oldham Clarke, of Louisville, Ky., for petitioner.
Samuel O. Clark, Jr., Sewall Key, J.P. Wenchel, Charles E. Lowery, J. Louis Monarch, and Louise Foster, all of Washington, D.C., for respondent.
Before HICKS, MARTIN, and McALLISTER, Circuit Judges.
On the findings and opinion of the Board of Tax Appeals, and on the principles announced by this court in Franklin County Distilling Company, Inc., v. Commissioner of Internal Revenue, 6 Cir., 125 F.2d 800, this day decided, the decision of the Board of Tax Appeals is affirmed.