Case ID: f2d_139/html/0701-02.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

SECOND NATIONAL BANK OF ASHLAND, KENTUCKY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9532.
    Circuit Court of Appeals, Sixth Circuit
    Dec. 15, 1943.
    Richard D. Davis, of Ashland, Ky., for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Bernard D. Daniels, A. F. Prescott, and Louise Foster, all of Washington, D. C., for respondent.
    Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.
   PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States be and the same is hereby affirmed, upon the grounds and for the reasons stated in the memorandum opinion of the Tax Court entered on June 23, 1942.