Hugh Smith, Inc. v. Commissioner of Internal Revenue
HUGH SMITH, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Opinion
PER CÜRIAM.
This cause was heard on the transcript of record, briefs and arguments of counsel, and on consideration whereof it is ordered and adjudged that the decision of the Tax Court, entered June 25, 1947, and herein sought to be reviewed, be and the same is in all things affirmed upon the grounds and for the reasons set forth in the findings of fact and opinion of the Tax Court, 8 T.C. 660 ; promulgated March 28, 1947.
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