Opinion
No. 178.
May 5, 1941.
On appeal from an order of the United States Board of Tax Appeals.
Raymond B. Seymour, of New York City, for petitioners.
Ellis N. Slack, Sp. Asst. to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Order, 41 B.T.A. 839, affirmed on authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710.