S. B. Hamilton, Jr. v. Commissioner of Internal Revenue

232 F.2d 891, 49 A.F.T.R. (P-H) 1015, 1956 U.S. App. LEXIS 5152

Opinion

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel;

And the court being advised;

It Is Ordered that the decision of the Tax Court be and it hereby is affirmed upon the grounds and for the reasons stated in the memorandum findings of fact and opinion of the United States Tax Court.