Opinion
No. 7455.
February 21, 1941.
On Petition to Review Decision of United States Board of Tax Appeals.
William Wallace Booth, of Pittsburgh, Pa. (W.A. Seifert and Reed, Smith, Shaw McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
Wm. L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS and JONES, Circuit Judges.
The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. ___.