No. 3765 | 6th Cir. | Apr 3, 1923
The record in this case presents the same questions that were considered and determined by this court in Cartier et al. v. Doyle, Internal Revenue Collector, 277 F. 150" date_filed="1921-12-15" court="6th Cir." case_name="Cartier v. Doyle">277 Fed. 150, which, in the opinion of a majority of this court, are controlling. For the reasons stated in the opinion in that case, the judgment of the District Court is affirmed.