Opinion
No. 8699.
October 16, 1941.
Appeal from the District Court of the United States for the Eastern District of Michigan; Frank A. Picard, Judge.
Laurence A. Masselink and Beaumont, Smith Harris, all of Detroit, Mich., for appellants.
John C. Lehr, U.S. Atty., and J. Thomas Smith, Asst. U.S. Atty., both of Detroit, Mich., for appellee.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
This cause was heard on the transcript of the record, briefs and arguments of counsel; on consideration whereof, it is ordered and adjudged that the judgment entered January 15, 1940, 41 F. Supp. 887, and appealed from, be and the same is in all things affirmed, upon the authority of France Co. v. Commissioner of Internal Revenue, 6 Cir., 88 F.2d 917.