Opinion
No. 3.
October 21, 1940.
Appeal from an order of the Board of Tax Appeals expunging a deficiency in income tax for the year 1931.
F.E. Youngman, of Washington, D.C., for petitioner.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Order reversed on authority of Higgins v. Smith, 308 U.S. 473, 60 S.Ct. 355, 84 L.Ed. 406.