Opinion
No. 234.
April 22, 1940.
On petition to review an order of the Board of Tax Appeals fixing an assessment upon the petitioners' income taxes for the years 1934 and 1935.
Cadwalader, Wickersham Taft, of New York City (Henry W. Taft and Clarence Castimore, both of New York City, of counsel), for the petitioners.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., for the respondent.
Before L. HAND, AUGUSTUS N. HAND and PATTERSON, Circuit Judges.
Order affirmed upon the authority of Pierce v. Commissioner of Internal Revenue, 2 Cir., 100 F.2d 397, 121 A.L.R. 647.