Opinion
No. 284.
April 1, 1935.
Appeal from the Board of Tax Appeals.
On Petition to Review the Decision of the United States Board of Tax Appeals.
Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
Edward H. Green and Norris Darrell, both of New York City (Sullivan Cromwell, of counsel), for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Order affirmed on the authority of Helvering v. Union Public Service Co. (C.C.A. 8) 75 F.2d 723, November term, 1934, Helvering v. California Oregon Power Co. (App. D.C.) 75 F.2d 644, January 7, 1935, and San Joaquin L. P. Corporation v. McLaughlin (C.C.A.) 65 F.2d 677.