Case ID: f2d_157/html/0679-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Fred W. EWING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10239.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 14, 1946.
    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.