Case Name: Fred W. EWING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1946-10-14
Citations: 157 F.2d 679
Docket Number: No. 10239
Parties: Fred W. EWING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 157
Pages: 679–679

Head Matter:
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.

Opinion:
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.