Boyd C. Taylor's Estate, Deceased, Frank F. Ferris, II v. Commissioner of Internal Revenue

200 F.2d 561

Opinion

PER CURIAM.

This case having been considered on the record, briefs and oral arguments of counsel for respective parties;

It is ordered that the judgment of the Tax Court, 17 T.C. 627, be and is affirmed for the reasons stated in its opinion. See Bull v. United States, 295 U.S. 247, 55 S.Ct. 695, 79 L.Ed. 1421.