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Thomas B. Martindale Inc. v. Commissioner of Internal Revenue.

decided: October 5, 1945.

THOMAS B. MARTINDALE, INC., PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE.



Before ALBERT LEE STEPHENS, MARIS, and GOODRICH, Circuit Judges.

Per Curiam.

The decision of the Tax Court here under attack involves, in our view, solely a question of fact. We think that the stipulated facts and the inferences fairly to be drawn from them furnish support for the Court's determination. Accordingly its decision is affirmed.

19451005

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