Opinion
No. 9871.
April 13, 1945.
Petition to Review Decision of the Tax Court of the United States.
Marion A. Ross, of Columbus, Ohio, for petitioner.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D.C., for respondent.
Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
This case came on to be heard upon the record and briefs and oral argument of counsel.
On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248.