Opinion
No. 5505.
December 10, 1934.
Petition to Review the Decision of the United States Board of Tax Appeals.
Wm. Ristig, of Washington, D.C., Ernest C. Lum, of Newark, N.J., and Arthur H. Deibert, of Washington, D.C. (Lum, Tamblyn Colyer, of Newark, N.J., of counsel), for petitioner.
Arnold Raum, of Washington, D.C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., for respondent.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
This case depends on its own particular facts, and, as no precedent or principle is involved, and we find ourselves in accord with the action of the Tax Board, we limit ourselves to an affirmance of its order.