Opinion
Nos. 82, 83.
October 8, 1940. Writ of Certiorari Granted November 18, 1940. See 61 S.Ct. 171, 85 L.Ed. ___.
Appeals from the United States Board of Tax Appeals.
Rollin Browne, of New York City, for petitioners.
Harry Marselli, of Washington, D.C., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Orders affirmed in open court on authority of Saks v. Higgins, 2 Cir., 111 F.2d 78.