Ewing v. Commissioner of Internal Revenue

Full title: Fred W. EWING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: Circuit Court of Appeals, Sixth Circuit

Date published: Oct 14, 1946

157 F.2d 679 (6th Cir. 1946)

Opinion

No. 10239.

October 14, 1946.

Appeal from the Decision of the Tax Court of the United States.

Walter H. Scott, of Corry, Pa., for petitioner.

Douglas W. McGregor, of Washington, D.C., for respondent.

Before ALLEN, MARTIN, and MILLER, Circuit Judges.

PER CURIAM.

This case came on to be heard upon the briefs and record and oral argument of counsel.

On consideration whereof, it is ordered that the decision of the Tax Court of the United States be, and it hereby is, affirmed upon the authority of Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, and for the reasons stated in the opinion of the Tax Court filed October 31, 1945. 5 T.C. 1020.