opinion: BALDWIN BROTHERS COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
  No. 10235.
  Circuit Court of Appeals, Sixth Circuit.
  Oct. 18, 1946.
  Walter H. Scott, of Corry, Pa., for petitioner,
  Douglas W. McGregor, of Washington, D. C., for respondent.
  Before HICKS, ALLEN, and MILLER, Circuit Judges.
  PER CURIAM.
  This cause came on to be heard on the record, briefs and oral arguments of counsel; and it appearing that the findings of the Tax Court are substantially supported by the evidence, and that its conclusions of law are correct, it is ordered that the judgment of the Tax Court be affirmed on the grounds and for the reasons given by the Tax Court in its memorandum findings of fact and opinion entered July 30, 1945.