Opinion
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT.
No. 264.
Argued November 19, 1940. Decided December 9, 1940.
Decided on the authority of Helvering v. Oregon Mutual Life Ins Co., ante, p. 267. 111 F.2d 366, affirmed.
CERTIORARI, post, p. 637, to review the affirmance of a decision of the Board of Tax Appeals, 38 B.T.A. 1430.
Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Edward H. Horton were on the brief, for petitioner.
Mr. Eugene J. McGivney for respondent.
This case involves respondent's income tax for the tax year 1933. It is in all respects governed by our decision in Helvering v. Oregon Mutual Life Ins. Co., ante, p. 267, and on the authority of that case the decision below is
Affirmed.