Opinion
No. 7591.
January 10, 1939.
Appeal from the United States Board of Tax Appeals.
James W. Morris, of Washington, D.C., for petitioner.
Taft, Stettinius Hollister, of Cincinnati, Ohio, for respondent.
Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
The order of the Board of Tax Appeals is affirmed upon the authority of Williamson v. Commissioner, and Commissioner v. Williamson, 6 Cir., 100 F.2d 735, decided December 15, 1938.