Opinion
No. 160.
February 2, 1931.
Appeal from a decision of the United States Board of Tax Appeals.
Morris D. Kopple, of New York City (Herbert D. Cohen, of New York City, of counsel), for petitioner.
G.A. Youngquist, Asst. Atty. Gen., and John MacC. Hudson and Sewall Key, Sp. Assts. to Atty. Gen. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Decision affirmed.