Nos. 9732, 9733 | 6th Cir. | Oct 18, 1944
These cases came on. to be heard upon the record and briefs and oral argument of counsel; and no reversible error appearing in the record, it is ordered that the decision of the Tax Go.urt of the United. States be, and it hereby is,' affirmed, for the reasons stated in its memorandum findings of fact and opinion. Pacific National Bank v. Eaton, 141 U.S. 227" date_filed="1891-05-25" court="SCOTUS" case_name="Pacific National Bank v. Eaton">141 U.S. 227, 11 S.Ct. 984, 35 L.Ed. 702; Drug, Inc., v. Hunt, 35 Del. 339" date_filed="1933-03-02" court="Del." case_name="Drug, Inc. v. Hunt">35 Del. 339, 5 W. W. Harr. 339, 168 A. 87" date_filed="1933-03-02" court="Del." case_name="Drug, Inc. v. Hunt">168 A. 87; Helvering v. Clifford, 309 U.S. 331" date_filed="1940-02-26" court="SCOTUS" case_name="Helvering v. Clifford">309 U.S. 331, 60 S.Ct. 554, 84 L. Ed. 788; Helvering v. Horst, 311 U.S. 112" date_filed="1940-11-25" court="SCOTUS" case_name="Helvering v. Horst">311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655; Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239.