Opinion
No. 9101.
Argued April 15, 1946.
Decided April 18, 1946.
On Petition for Review of the Decision of the Tax Court of the United States.
William Wallace Booth, of Pittsburgh, Pa. (W.A. Seifert, Norman D. Keller, and Reed, Smith, Shaw McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
Lee A. Jackson, of Washington, D.C. (Sewell Key, Acting Asst. Atty. Gen., and A.F. Prescott, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before McLAUGHLIN and O'CONNELL, Circuit Judges, and GOURLEY, District Judge.
The decision of the Tax Court is affirmed upon the opinion of Judge Murdock reported in 5 T.C. 647.