Opinion
No. 6563.
February 21, 1933. Rehearing Denied April 1, 1933.
Petition for Review of Decision of the United States Board of Tax Appeals (District of Louisiana).
Benjamin W. Dart, of New Orleans, La., for petitioner.
G.A. Youngquist, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., and C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. Arthur Adams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.
Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.
This case was submitted upon a stipulation that its decision abide that in the case of Canal-Commercial Trust Savings Bank v. Commissioner of Internal Revenue (C.C.A.) 63 F.2d 619, filed herewith.
It is therefore considered that the petition for review be denied, and the decision of the Board of Tax Appeals be affirmed.