No. 9294 | 6th Cir. | Feb 11, 1943
This cause was heard on the transcript of record, briefs and arguments of counsel, on consideration whereof, it is here and now ordered and adjudged that the decision of the Board of Tax Appeals, 46 B.T.A. 302" date_filed="1942-02-11" court="B.T.A." case_name="L. A. Wells Constr. Co. v. Commissioner">46 B.T.A. 302, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed February 11, 1942.