Opinion
No. 229, Docket 27262.
Argued February 14, 1962.
Decided February 14, 1962.
Petition to review a decision of the Tax Court of the United States; Arnold Raum, Judge.
Richard B. Dannenberg, of Lipper, Shinn Keeley, New York City (Aaron Lipper, of Lipper, Shinn Keeley, New York City, on the brief), for petitioner.
Earl J. Silbert, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.
Before CLARK, SMITH and HAYS, Circuit Judges.
Affirmed in open court on the opinion of Judge Raum, 36 T.C. 654.