Opinion
No. 9752.
March 12, 1945.
On Petition to Review Decision of the Tax Court of the United States.
Field, Lovejoy Buchholz and Samuel H. Rubin, all of Detroit, Mich., for petitioner.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, 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 record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the findings of the Tax Court, it is therefore ordered and adjudged that the decision of that court entered on October 20, 1942, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the court filed the same day.