Court Opinion

ID: 9444148
Source: CourtListenerOpinion
Date Created: 2023-08-03 19:43:31.505733+00
Date Added: 2024-06-11T17:29:44.388719
License: Public Domain

PER CURIAM.
These matters are here on petition to review a decision of the Tax Court. The judgment of the Tax Court is affirmed on the ground and for the reasons given in its opinion, reported in full in Prentice-Hall, Federal Tax Service, 1953, § 53,-080.1

. See also Sam Schnitzer v. Commissioner, 1949, 13 T.C. 43, affirmed per curiam by this Court, 183 F.2d 70, certiorari denied, 340 U.S. 911, 71 S.Ct. 291, 95 L.Ed. 658.