Opinion
No. 6478.
December 31, 1937.
In Error to Petition for Review from United States Board of Tax Appeals.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for petitioner.
E. Perry Campbell, of Philadelphia, Pa., for respondents.
Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.
This is an appeal by the Commissioner of Internal Revenue from an order of the Board of Tax Appeals. By reference to the opinion of the latter, which fully states the facts, we avoid needless repetition. After argument and full consideration had, we find no error in the Tax Board's ruling, and, as no practice or principle is involved, we limit ourselves to dismissing the Commissioner's appeal on the opinion of the Tax Board.