Opinion
No. 204, Docket 22442.
Argued April 15, 1953.
Decided May 5, 1953.
On Petition to Review the Decision of the Tax Court of the United States.
Edward J. Behrens, New York City, Charles H. Lawson, New York City, of counsel, for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, Chief Judge, and AUGUSTUS N. HAND and FRANK, Circuit Judges.
Decision affirmed on the opinion of the Tax Court, 18 T.C. 65.