Opinion
No. 22.
May 22, 1944.
On petition to review an order of the Tax Court, 47 B.T.A. 445, assessing a deficiency in income tax against the petitioner for the year 1936.
Clarence N. Goodwin, of Washington, D.C. (Goodwin, Rosenbaum Meacham, of Washington, D.C., of counsel), for petitioner.
Bernard Chertcoff, of Washington, D.C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and FRANK, Circuit Judges.
Affirmed on authority of Groman v. Commissioner, 302 U.S. 82, 654, 58 S.Ct. 108, 82 L.Ed. 63; and Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367.