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Shelby J. BEENE and Mrs. Shelby J. Beene v. COMMISSIONER OF INTERNAL REVENUE
BRYAN, Circuit Judge.
It was stipulated by counsel - that the above ease should abide the result of the petition in the ease of L. T. Waller and Mrs. L. T. Waller v. Commissioner of Internal Revenue (C. C. A.) 40 F.(2d) 892, this day decided and affirmed. Accordingly, the decision of the Board of Tax Appeals herein is affirmed.
