Opinion
No. 12660.
March 16, 1951.
Petition to review a decision of the Tax Court of the United States.
Warren A. Doolittle, Seattle, Wash., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Harry Baum and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.
The decision of the Tax Court is affirmed for the reasons stated by said Tax Court in its opinion reported in 14 T.C. 158.