Opinion
No. 7204.
January 19, 1940. Writ of Certiorari Denied May 6, 1940. See ___ U.S. ___, 60 S.Ct. 976, 84 L.Ed. ___.
On Petition for Review from the United States Board of Tax Appeals.
Prew Savoy, of Washington, D.C. (John F. Evans and Winthrop Travell, of counsel), for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and John A. Gage, Special Assts. to Atty. Gen., for respondent.
Before BIGGS, MARIS, and BIDDLE, Circuit Judges.
The question involved in this case is identical with the second question involved in Weir v. Commissioner, 3 Cir., 109 P.2d 996, this day decided, and the facts of the two cases are indistinguishable in all material respects. Upon the authority of that case the decision of the Board of Tax Appeals is affirmed.