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THE TAYLOR-WINFIELD CORPORATION, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE.

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.

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TAYLOR-WINFIELD CORP. v. COMM. OF INT. REV
(Oct 24, 1972)