Opinion
No. 9763.
October 18, 1944. Writ of Certiorari Denied January 2, 1945. See 65 S.Ct. 432.
On Petition to Review Decision of the Tax Court of the United States.
Hammond, Hoyt Rand, of Youngstown, Ohio, for petitioners.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Rollin H. Transue, Helen R. Carloss, and S. Dee Hanson, all of Washington, D.C., for respondent.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
These consolidated causes were heard upon the transcript of record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the findings of fact and decisions of the Tax Court entered September 9, 1943, and that there is no reversible error upon the record, it is ordered, adjudged and decreed that the decisions of the Tax Court herein sought to be reviewed, are in all things affirmed.