The opinion
Leech:
I concur in the above dissent and, in addition, disagree with the conclusion which the majority reaches on the point appearing as number 4 in the headnote.
Opinion
Reversed on other grounds by Ardbern Co. v. Commissioner of Internal Revenue, 120 F.2d 424 (1941)
The opinion
Leech:
I concur in the above dissent and, in addition, disagree with the conclusion which the majority reaches on the point appearing as number 4 in the headnote.
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