Opinion
No. 9702.
Argued February 21, 1949.
Decided February 25, 1949.
On Petition for Review of the Decision of the Tax Court of the United States.
Walter W. McVay, of Pittsburgh, Pa., for petitioner.
I. Henry Kutz, of Washington, D.C. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before MARIS, GOODRICH, and WALLER, Circuit Judges.
The decision of the Tax Court will be affirmed for the reasons stated in the opinion filed by Judge Murdock for the majority of the Tax Court on review, 10 T.C. 14.