Lorenz v. Commissioner of Internal Revenue, 148 F.2d 527

Lorenz v. Commissioner of Internal Revenue

148 F.2d 527

6th Cir.

1945

Check Treatment

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248.