Opinion
Nos. 162, 163.
March 16, 1936.
Petitions for review of decisions of the United States Board of Tax Appeals.
Elden McFarland, of Washington, D.C. (Ellwood W. Kemp, Jr., of New York City, of counsel), for petitioners.
Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Decisions affirmed.