U.S. Court of Appeals for the Sixth Circuit, 1943

Thew Shovel Co. v. Commissioner

Thew Shovel Co. v. Commissioner
U.S. Court of Appeals for the Sixth Circuit · Decided February 11, 1943 · Allen, Hicks, Martin
134 F.2d 621; 30 A.F.T.R. (P-H) 1176; 1943 U.S. App. LEXIS 3656 (Federal Reporter, Second Series)

Thew Shovel Co. v. Commissioner

Opinion of the Court

PER CURIAM.

This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals, 45 B.T.A. 920, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board promulgated on December 9, 1941.

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