No. 7294. Decided April 22, 1940. On Petition for Review of Decision of the Board of Tax Appeals for the District of Columbia. Petition by Harry Panitz and another, copartners, trading as Harry Panitz Co., to review a decision of the Board of Tax Appeals for the District of Columbia, dismissing, for want of jurisdiction, petitioners' claim for tax refund. Reversed and remanded. Morris Rosenberg, of Baltimore, Md., and Fred W. Weitzel and Norman J. Morrison, both of Washington, D.C., for petitioners