Simon Gerberich Stein, Individually, and Simon Gerberich Stein, of the Estate of Jessie W. Stein, Deceased v. United States

In his findings of fact and conclusions of law. as published in Stein v. United States, D.C.S.D.Iowa, 1964, 240 F.Supp. 818, Chief Judge Stephenson clearly and cogently demonstrates the correctness of the Commissioner’s denial of the taxpayer’s claim for refund herein. Being completely in accord with Judge Stephenson’s findings and conclusions, we affirm on the basis thereof.

Affirmed.