Opinion
No. 9683.
April 18, 1944.
On Petition to Review Decision of Tax Court of the United States.
Raymond H. Berry, of Detroit, Mich., for petitioner.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Ralph F. Staubly, Robert N. Anderson, and Robert Koerner, all of Washington, D.C., for respondent.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
This cause was heard upon the transcript of record, briefs and oral arguments of counsel, and on consideration thereof, it is ordered and adjudged that the decision of the Tax Court entered on April 2, 1943, be and the same is affirmed upon the grounds and for the reasons set forth in the "Memorandum Findings of Fact and Opinion" of the Tax Court filed on January 25, 1943.