PER CURIAM.
Affirmed per stipulation on authority, M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir., 1952, 194 F.2d 221.
ROESER & PENDLETON, Inc., transferee of part of assets of M-B-K Drilling Company, Inc., dissolved, v. COMMISSIONER OF INTERNAL REVENUE
196 F.2d 221
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