187 F2d 487 Commissioner of Internal Revenue v. Lansing Community Hotel Corporation
187 F.2d 487
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
LANSING COMMUNITY HOTEL CORPORATION, Respondent.
United States Court of Appeals Sixth Circuit.
February 8, 1951.
Petition for Review of a Decision of the Tax Court.
Theron L. Caudle, Charles Oliphant, Ellis N. Slack, Charles E. Lowery, all of Washington, D. C., Virginia Adams, Washington, D. C., for petitioner.
Charles E. Ecker, Lansing, Mich., and R. M. O'Hara, Detroit, Mich., for respondent.
Before ALLEN, McALLISTER, and MILLER, Circuit Judges.
The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the arguments of counsel, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the decision herein reviewed be and is hereby affirmed in accordance with the opinion of the Tax Court of the United States. 14 T.C. 183.