Opinion
Nos. 7751, 7752.
Argued December 3, 1941.
Decided December 3, 1941.
On Petitions for Review of the Decisions of the United States Board of Tax Appeals.
John A. McCann, of Pittsburgh, Pa., for petitioners.
Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
The decisions of the Board of Tax Appeals, 42 B.T.A. 881, are affirmed.