Opinion
No. 271.
July 7, 1941.
Appeal from an order of the Board of Tax Appeals assessing against the petitioner a deficiency in income tax for the years 1935, 1936 and 1937.
Aaron E. Koota, of New York City, for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L.W. Post, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.
Order affirmed on the authority of Helvering v. Leonard, 310 U.S. 80, 60 S.Ct. 780, 84 L.Ed. 1087.