United States Board of Tax Appeals March 27, 1928, Docket Nos. 4568, 7958, 16958. (Fowler v. Commissioner)

lead-opinion

*274OPINION.

Aeundell:

We have adopted as our findings of fact all of the agreed statement of facts submitted by the parties except two paragraphs thereof which incorporate by reference the will of Eldridge M. Fowler in its entirety and the lease to the Minnesota Iron Co., which is referred to in the findings of fact as the consolidated lease.