Opinion
No. 147.
January 7, 1935.
Appeal from the Board of Tax Appeals.
Charles E. Kelley and Christian S. Lorentzen, both of New York City, for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and H. Brian Holland, Sp. Assts. to Atty. Gen., of Philadelphia, Pa., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Decision affirmed.