Opinion
No. 175.
March 20, 1939.
Appeal from the Board of Tax Appeals.
J. Nelson Anderson, of Washington, D.C. (Stanley Worth, of Washington, D.C., of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN and AUGUSTUS N. HAND, Circuit Judges, and PATTERSON, District Judge.
Decision affirmed on the authority of Baker v. Commissioner of Internal Revenue, 2 Cir., 80 F.2d 813.