Gordon M. MATHER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 157 F.2d 680

PER CURIAM. This case came on to be heard upon the record and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States be, and it hereby is affirmed upon the grounds and for the reasons stated in its opinion promulgated October 30, 1945. 5 T.C. 1001.