Opinion
No. 8802.
Argued April 2, 1945.
Decided April 5, 1945.
On Petition for Review of the Decision of the Tax Court of the United States.
S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners.
Bernard Chertcoff, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A.F. Prescott, and Robert Koerner, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.
The decision of the Tax Court is affirmed.