Court Opinion

ID: 6913936
Source: CourtListenerOpinion
Date Created: 2022-07-23 22:34:19.94865+00
Date Added: 2024-06-11T16:06:35.900697
License: Public Domain

PER CURIAM.
Affirmed on the decision of Judge Rice, 24 T.C. 960, relying on Beck v. C. I. R., 15 T.C. 642, affirmed 2 Cir., 194 F.2d 537, certiorari denied 344 U.S. 821, 73 S.Ct. 18, 97 L.Ed. 639, and appropriately distinguishing Moffett v. C. I. R., 2 Cir., 191 F.2d 149.