Case Name: Ben F. HOPKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1946-10-18
Citations: 157 F.2d 679
Docket Number: No. 10183
Parties: Ben F. HOPKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 157
Pages: 679–680

Head Matter:
Ben F. HOPKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10183.
Circuit Court of Appeals, Sixth Circuit.
Oct. 18, 1946.
Thompson, Hiñe & Flory, of Cleveland, Ohio, for petitioner.
Samuel O. Qark, Jr., 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, the decision of the Tax Court of the United States is affirmed upon the grounds and for the reasons stated in the opinion of the Tax Court of the United States promulgated September 27, 1945. 5 T.C. 803.