Opinion
No. 9221.
October 16, 1942.
Petition to Review Decision of the United States Board of Tax Appeals.
John T. Scott, Robert W. Wheeler, and M.B. H.H. Johnson, all of Cleveland, Ohio, for petitioner.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, John W. Smith, Gerald L. Wallace, and Maryhelen Wigle, all of Washington, D.C., for respondent.
Before SIMONS, MARTIN, and McALLISTER, Circuit Judges.
Upon consideration of the briefs and record in this cause and the oral argument of counsel, it is ordered that the decision of the Board of Tax Appeals in the above cause be and it is hereby affirmed upon authority of Warren Telephone Co. v. Commissioner, 6 Cir., 128 F.2d 503, decided June 2, 1942, and Metal Specialty Co. v. Commissioner, 6 Cir., 128 F.2d 259.