The WARNER COLLIERIES COMPANY OF DELAWARE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee, 107 F.2d 1023

PER CURIAM. It appearing that the decision of the Board of Tax Appeals now sought to be reviewed is one upon a disputed issue of fact and that the finding of the Board is sustained by substantial evidence; and It further appearing that there is no other issue now open to review since the taxpayer acquiesced in a former opinion of the Board without taking a cross-appeal therefrom; now, therefore: It is hereby ordered that the decision of the Board be and it is hereby affirmed for the reasons stated in the memorandum opinion of the Board.