Opinion
No. 8298.
December 8, 1937.
Petition for Review of Decision of United States Board of Tax Appeals.
George G. Tyler, of New York City, and Richard H. Wilmer, of Washington, D.C., for petitioner.
S. Dee Hanson, John J. Pringle, Jr., J. Louis Monarch, and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris and Robert H. Jackson, Asst. Attys. Gen., and Morrison Shafroth and William E. Davis, of Washington, D.C., for respondent.
Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.
On the authority of Bogardus v. Commissioner of Internal Revenue, 58 S.Ct. 61, 82 L.Ed. ___, decided November 8, 1937, a rehearing is granted, our former decision, 89 F.2d 397, is set aside, and the judgment of the Board of Tax Appeals is reversed.