179 F.2d 399


179 F.2d 399

50-1 USTC P 9172

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
UNION BUS TERMINAL, Inc., Respondent.

No. 12968.

United States Court of Appeals Fifth Circuit.

Feb. 8, 1950.

Hilbert P. Zarky, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., Washington, D.C., John M. Morauski, Sp. Atty. Bur. Int. Rev., Washington, D.C., Edward J. P. Zimmerman, Sp. Asst. to Atty. Gen., A. F. Prescott, Sp. Asst. to Atty. Gen., for petitioner.

Robert A. Littleton, Washington, D.C., for respondent.

Before HUTCHESON, Chief Judge, and WALLER and BORAH, Circuit Judges.

PER CURIAM.

1

The decision and order of the Tax Court, 12 T.C. 197, is affirmed. U.S. v. Kingman, 5 Cir., 170 F.2d 408.