Appeal of Lucas E. Moore Stave Co. 5 B.T.A. 1211

*1212OPINION.

Love:

We are of opinion from the evidence that the stock of the Irvington Cooperage Co. was owned or controlled by the petitioner and that it was affiliated within the meaning of section 240 of the Revenue Act of 1918.

Judgment will he entered on — days’ notice, under Rule SO.