Opinion
No. 160.
January 18, 1937.
On petition for review of decision of the United States Board of Tax Appeals.
Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for petitioner.
Simpson, Thacher Bartlett, of New York City (Courtland Kelsey, Whitney North Seymour, and Horace J. McAfee, all of New York City, of counsel), for respondents.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.