Opinion
No. 364.
June 1, 1931.
Appeal from the United States Board of Tax Appeals.
Gordon Young, of New York City, for petitioner.
G.A. Youngquist, Asst. Atty. Gen., and Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen., and E.C. Crouter, of Washington, D.C., for respondent.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
Decision of the Board of Tax Appeals affirmed.