¶1J. Emmett Tunney, Detroit, Mich., and W. J. Beer, Royal Oak, Mich., Hugh W. Allin and J. Emmett Tunney, Detroit, Mich., for petitioners.
¶2Harry Marselli, Washington, D. C., Theron L. Caudle, Charles Oliphant and John W. Smith, Washington, D. G, for respondent.
¶3Before HICKS, Chief Judge, ALLEN and McALLISTER, Circuit Judges.
¶5This case came on to be heard on the record and briefs and oral argument of counsel.
¶6And it appearing that the record presents primarily questions of fact upon which the Tax Court made careful and detailed findings;
¶7*204And it appearing that the findings and conclusions of the Tax Court are amply-supported by the record:
¶8It is ordered that the decision of the Tax Court be, and it hereby is, affirmed.