Schmutz v. Commissioner

Sixth Circuit Court of Appeals

Decided Dec. 10, 1943.

Sixth Circuit Court of Appeals · decided 1943-12-10

2 counsel of record

Opinion by (per_curiam) · Decided 1943-12-10

¶1Henry H. Mathis, of Louisville, Ky., for petitioner.

¶2Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Bernard D. Daniels, A. F. Prescott, and Mamie S. Price, all of Washington, D. C., for respondent.

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

¶4PER CURIAM.

¶5This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof it is ordered and adjudged that the decision of the Tax Court of the United States be and the same is affirmed upon the grounds and for the reasons set forth in the memorandum findings of fact and opinion of the Tax Court filed March 27, 1943.