¶1Judgment affirmed pursuant to stipulation, on authority of Commissioner of Internal Revenue v. Lewis, 10 Cir., 132 F.2d 709, decided December 28, 1942.
31 A.F.T.R. (RIA) 228
Commissioner v. Cromwell
Decided February 20, 1943
Relies on Commissioner v. Lewis
Decided 1943-02-20