Opinion
No. 9934.
Argued June 16, 1949.
Decided July 29, 1949.
Appeal from the Tax Court of the United States.
Rames J. Bucci, Philadelphia, Pa., for petitioner.
S. Dee Hanson, Washington, D.C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A.F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
Before BIGGS, Chief Judge, and McLAUGHLIN and O'CONNELL, Circuit Judges.
We have examined with care the record in the instant case and the arguments of the parties. The appeal is without merit. Accordingly the decision of the Tax Court will be affirmed.