Opinion
No. 81.
June 19, 1942.
On petition to review an order of the Board of Tax Appeals assessing a deficiency in income taxes for the year 1934.
Fred R. Angevine, of New York City, for petitioner.
Ellis N. Slack, of Washington, D.C., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Affirmed on the first ground stated in the opinion of Tyson, Member, 41 B.T.A. 1037.