Opinion
No. 373.
July 11, 1938.
Appeal from Board of Tax Appeals.
On petition to review the decision of the United States Board of Tax Appeals.
Frederick L. Pearce, of Washington, D.C. (George M. Morris, and Morris, Kix-Miller Baar, all of Washington, D.C., of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Edward J. Ennis, of New York City, for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Order affirmed on the authority of Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355.