Ewing v. Commissioner of Internal Revenue
157 F.2d 679 | 6th Cir. | 1946
This case came on to be heard upon the briefs and record and oral argument of counsel.
On consideration whereof, it is ordered that the decision of the Tax Court of the United States be, and it hereby is, affirmed upon the authority of Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, and for the reasons stated in the opinion of the Tax Court filed October 31, 1945. 5 T.C. 1020.
