Opinion
No. 48.
March 11, 1935.
Petition to Review the Decision of the United States Board of Tax Appeals.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
Taylor, Blanc, Capron Marsh and Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchterloney, and George H. Craven, all of New York City, of counsel), for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Affirmed on the authority of McCormick v. Burnet, Com'r, 283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244, and Commissioner v. Wallace (C.C.A.) 71 F.2d 1002.