The Taylor-winfield Corporation, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 467 F.2d 483 (6th Cir. 1972)

John C. Klotsche, Chicago, Ill., for petitioner-appellant; Thomas M. Haderlein, Chicago, Ill., on brief; Baker & McKenzie, Chicago, Ill., of counsel.

Charles E. Anderson, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Richard W. Perkins and Meyer Rothwacks, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before EDWARDS and MILLER, Circuit Judges, and BRATCHER,^*  District Judge.

ORDER

On consideration of the briefs of the parties and the files and records in this case; and

Finding that the appellate issues have been fully and accurately dealt with by the opinion of the Tax Court, 57 T.C. 205 (November 8, 1971),

The decisions of the Tax Court are affirmed for the reasons set forth in the Tax Court opinion just cited.