Case ID: f2d_168/html/0068-02.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

GATES, McDONALD & COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10571.
    Circuit Court of Appeals, Sixth Circuit.
    April 16, 1948.
    Donald C. Power and Sidney D. Griffith, both of Columbus, Ohio, for petitioner.
    Theron L. Caudle, of Washington, D. C., for respondent.
    Before ALLEN, MARTIN, and MILLER, Circuit Judges.
   PER CURIAM.

This case came on to be heard upon 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 it hereby is, affirmed for the reasons stated in its opinion herein.