Opinion
No. 208.
January 8, 1934.
Appeal from the United States Board of Tax Appeals.
The taxpayer petitions for a review of an order of the Board redetermining a deficiency in income tax for the year 1928. Order reversed.
For the opinion below, see 26 B.T.A. 896.
J.E. MacCloskey, Jr., of Pittsburgh, Pa. (Hugh Satterlee, of New York City, of counsel), for petitioner.
Sewall Key and J.P. Jackson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
The question presented is identical with that decided in Bliss v. Commissioner, 68 F.2d 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed.
L. HAND, Circuit Judge, dissents.