Opinion
Nos. 96 and 97, Dockets 20920 and 20921.
February 15, 1949.
Appeal by the above-named petitioners from the decisions of the Tax Court of the United States.
Jacob Rabkin, of New York City (Mark H. Johnson, of New York City, of counsel), for petitioners.
Theron Lamar Caudle, Asst. Atty. Gen., and Morton K. Rothschild and Ellis N. Slack, Sp.Assts. to Atty. Gen., for respondent.
Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
Orders affirmed in open court.