Court Opinion

ID: 6867325
Source: CourtListenerOpinion
Date Created: 2022-07-23 20:56:25.034423+00
Date Added: 2024-06-11T16:05:20.817921
License: Public Domain

PER CURIAM.
Affirmed on the grounds and for the reasons stated in the opinion of the Board of Tax Appeals. Cf. Morrissey & O’Brien v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 80 L.Ed. 263, Swanson v. Commissioner, 296 U.S. 362, 56 S.Ct. 283, 80 L.Ed. 273, and Helvering v. Coleman-Gilbert Associates, 296 U.S. 369, 56 S.Ct. 285, 80 L.Ed. 278, decided by the Supreme Court December 16, 1935.