Pekras v. Commissioner

Sixth Circuit Court of Appeals

Decided Dec. 16, 1943.

Sixth Circuit Court of Appeals · decided 1943-12-16

2 counsel of record

Opinion by (per_curiam) · Decided 1943-12-16

¶1Robert H. Rice, of Elyria, Ohio, for petitioners.

¶2Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, R. H. Transue, A. F. Prescott, and Newton K. Fox, all of Washington, D. C., for respondent.

¶3Before HICKS, ALLEN, and MARTIN, Circuit Judges.

¶4PER CURIAM.

¶5These causes were heard upon the transcript of record, briefs and arguments of counsel. On consideration whereof, it is ordered and adjudged that the decisions of the Tax Court of the United States be and the same are affirmed upon the grounds and for the reasons set forth in the opinion of the Tax Court of the United States entered May 31, 1943.