United States Tax Court January 11, 1954, Docket Nos. 25005, 25006 (Thompson v. Commissioner)

lead-opinion

SUPPLEMENTAL FINDINGS OF FACT AND OPINION SUR MANDATE.

Raum, Judge:

These cases are here on remand from the Court of Appeals for the Third Circuit. 205 F. 2d 73. The parties have stated that they do not wish to present any further evidence, but petitioners did request the opportunity for oral argument and the filing of additional briefs. Such request was granted.