Opinion
No. 2998.
July 16, 1930.
On Petition to Review the Decision of the United States Board of Tax Appeals.
R.E. Cabell, of Richmond, Va., for petitioner.
Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G.A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., on the brief), for respondent.
Before PARKER, Circuit Judge, and GRONER and ERNEST F. COCHRAN, District Judges.
Affirmed on the authority of Heiner v. Tindle, 276 U.S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C.C.A. 1st) 35 F.2d 938.
Affirmed.