Case Name: L. A. WELLS CONSTRUCTION COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1943-02-11
Citations: 134 F.2d 623
Docket Number: No. 9294
Parties: L. A. WELLS CONSTRUCTION COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, ALLEN, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 134
Pages: 623–623

Head Matter:
L. A. WELLS CONSTRUCTION COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9294.
Circuit Court of Appeals, Sixth Circuit.
Feb. 11, 1943.
Frank W. Koral and Meyer A. Cook, both of Cleveland, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Rollin H. Transue, A. F. Prescott, and S. Dee Hanson, all of Washington, D. G, for respondent.
Before HICKS, ALLEN, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard on the transcript of record, briefs and arguments of counsel, on consideration whereof, it is here and now ordered and adjudged that the decision of the Board of Tax Appeals, 46 B.T.A. 302, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed February 11, 1942.