United States Board of Tax Appeals May 26, 1925, Docket No. 2067 (Appeal of Fort Cumberland Hotel Co.)

*1258OPINION.

Love:

There is no evidence in the record which controverts the written statement of H. B. Mabson that he had bought the stock of the Hotel Windsor Operating Company; or that the certificates for such stock were made to him and endorsed by him in blank; or the affidavit made by him that he owned all of said stock.