99 F.2d 1000 | 6th Cir. | 1938
The. decision of the Board of Tax Appeals is affirmed on the authority of Commissioner of Internal Revenue v. Cleveland Trinidad Paving Co., 6 Cir., 62 F.2d 85; and Blaine L. Stoner v. Commissioner, 3 Cir., 79 F.2d 75; certiorari denied, Helvering v. Stoner, 296 U.S. 650, 56 S.Ct. 309, 80 L.Ed. 462.