Opinion
No. 20341.
December 20, 1963.
Petition for Review of Decision of the Tax Court.
Crane C. Hauser, Chief Counsel, I.R.S., Glen E. Hardy, Atty., I.R.S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, William A. Friedlander, Attys., Dept. of Justice, Washington, D.C., for petitioner.
Junius H. Payne, Jr., Alexandria, La., Gerald D. Morgan, Arthur Peter, Jr., Lee I. Park, Washington, D.C., Hamel, Morgan, Park Saunders, Washington, D.C., for respondent.
Before RIVES, JONES and WISDOM, Circuit Judges.
This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court. McNutt-Boyce Company v. Commissioner, 38 T.C. 462. Its decision is
Affirmed.