Opinion
No. 9867.
July 21, 1941.
Upon petition to review a decision of the United States Board of Tax Appeals.
Samuel O. Clark, Jr., Asst. U.S. Atty. Gen., for petitioner.
Arthur McGregor, of Los Angeles, Cal., for respondent.
Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.
On motion of petitioner that the decision of the Board of Tax Appeals herein be reversed on the authority of the decisions of the Supreme Court of the United States in Helvering, Com'r v. Hammel, 311 U.S. 504, 61 S.Ct. 368, 85 L.Ed. 303, 131 A.L.R. 1481, and Electro-Chemical Engraving Co. v. Com'r, 311 U.S. 513, 61 S.Ct. 372, 85 L.Ed. 308, and counsel for respondent concurring therein, and good cause therefor appearing, ordered motion granted, that a judgment be filed and entered accordingly, and that the mandate of this court issue forthwith.