Opinion
No. 94.
March 2, 1936.
On petition for review of decision of the United States Board of Tax Appeals.
H. Edward Shulman, of New York City (Morris Eisenstein, of Brooklyn, N.Y., of counsel), for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
Decision affirmed on the authority of Metcalf Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Commissioner (C.C.A.) 77 F.2d 300; Commissioner v. Modjeski (C.C.A.) 75 F.2d 468; Commissioner v. Murphy (C.C.A.) 70 F.2d 790.