Opinion
No. 9018.
Argued January 21, 1946.
Decided February 1, 1946.
Appeal from the Tax Court of the United States.
Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for petitioner.
Harold C. Wilkenfeld, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.
The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.