COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. OHIO LEATHER COMPANY, Respondent, 124 F.2d 397

PER CURIAM. This cause was heard upon the transcript of the record, briefs and arguments of counsel, and on consideration whereof, it is ordered, adjudged and decreed that the order of the Board of Tax Appeals be and the same is affirmed in accordance with our opinion in Commissioner of Internal Revenue v. Strong Manufacturing Company, 124 F.2d 360, this day decided.