Court of Appeals for the Sixth Circuit April 16, 1963, 14971_1 (M. L. McMakin v. Gilbert C. Hooks, District Director of Internal Revenue)

JUDGMENT

On stipulation of the parties to this proceeding, by their counsel of record, it appearing that the issue in this case is the same as that decided by the United States Supreme Court on February 18, 1963, in United States v. Gilmore, 372 U.S. 39, 83 S.Ct. 623, 9 L.Ed.2d 570, and United States v. Patrick, 372 U.S. 53, 83 S.Ct. 618, 9 L.Ed.