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THEW SHOVEL COMPANY v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals, 45 B.T.A. 920, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board promulgated on December 9, 1941.