Opinion
No. 5283.
December 3, 1934.
Petition to Review the Decision of the United States Board of Tax Appeals.
Norman Keller, of Washington, D.C., Frank J. Wideman, Asst. Atty. Gen., Sewall Key and S.E. Blackham, Sp. Assts. to Atty. Gen., for petitioner.
Alfred S. Weill, of Philadelphia, Pa., and Hugh Satterlee, of Washington, D.C. (Weill, Blakely Nesbit and Weill, Satterlee, Blakely Green, all of Philadelphia, Pa., of counsel), for respondent.
Before DAVIS and THOMPSON, Circuit Judges, and FAKE, District Judge.
The issue presented in this case is identical with that presented in Helvering, Commissioner of Internal Revenue, v. Bliss (Helvering, Commissioner of Internal Revenue, v. Harbison), 55 S. Ct. 17, 79 L. Ed. ___, opinion filed by the Supreme Court on November 5, 1934. Upon authority of those cases, the decision of the Board of Tax Appeals is affirmed.