Case Name: GATES, McDONALD & COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1948-04-16
Citations: 168 F.2d 68
Docket Number: No. 10571
Parties: GATES, McDONALD & COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, MARTIN, and MILLER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 168
Pages: 68–68

Head Matter:
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.

Opinion:
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.