Opinion
No. 9294.
February 11, 1943.
Petition to Review Decision of the United States Board of Tax Appeals.
Frank W. Koral and Meyer A. Cook, both of Cleveland, Ohio, for petitioner.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Rollin H. Transue, A.F. Prescott, and S. Dee Hanson, all of Washington, D.C., for respondent.
Before HICKS, ALLEN, and MARTIN, Circuit Judges.
This cause was heard on the transcript of record, briefs and arguments of counsel, on consideration whereof, it is here and now ordered and adjudged that the decision of the Board of Tax Appeals, 46 B.T.A. 302, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed February 11, 1942.