Court of Appeals for the Sixth Circuit October 21, 1952, 11474 (D. H. Willey v. Commissioner of Internal Revenue)

PER CURIAM.

The above cause coming on to foe heard upon the transcript of the record, the briefs of the parties, the supplemental communication of counsel for petitioner, and the arguments of counsel in open court, and the court being duly advised,

Now, therefore, it is ordered, adjudged, and decreed that the decision appealed from be and is hereby affirmed in accordance with the original