¶1L. F. Ratterman, Fred Ratterman, Cincinnati, Ohio, for petitioners.
¶2Theron L. Caudle, Chas. Oliphant, John W. Smith, Ellis N. Slack, A. F. Prescott, Maryhelen Wigle,' Irving I. Axelrad, Washington, D. C., for respondent.
¶3Before MARTIN, McALLISTER and MILLER, Circuit Judges.
¶5This cause came on to be heard upon the record and upon the oral arguments and briefs of attorneys for the parties; and it appearing to this court that the United States Tax Court found the facts in accordance with the evidence adduced, and in its carefully considered opinion correctly applied appropriate law to the facts found upon each of the items in controversy, the three decisions entered simultaneously on September 30, 1948, are affirmed.