- 5 -
Congress, not here." Hays Corp. v. Commissioner, 40 T.C. 436,
443 (1963), affd. 331 F.2d 422 (7th Cir. 1964). Accordingly, we
sustain respondent's determination.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011