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

L. A. Wells Construction Co. v. Commissioner

L. A. Wells Construction Co. v. Commissioner
U.S. Court of Appeals for the Sixth Circuit · Decided February 11, 1943 · Allen, Hicks, Martin
134 F.2d 623; 30 A.F.T.R. (P-H) 1177; 1943 U.S. App. LEXIS 3662 (Federal Reporter, Second Series)

L. A. Wells Construction Co. v. Commissioner

Opinion of the Court

PER CURIAM.

This cause was heard on the transcript of record, briefs and arguments of counsel, on consideration whereof, it is here and now ordered and adjudged that the decision of the Board of Tax Appeals, 46 B.T.A. 302, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed February 11, 1942.

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