Opinion
No. 5545.
December 10, 1934. Rehearing Denied January 18, 1935.
Appeal from the United States Board of Tax Appeals.
Harry B. Wassell, of Pittsburgh, Pa., for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and Thomas A. Carpenter and Sewall Key, Sp. Assts. to Atty. Gen., for respondent.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
This case depends on its own particular facts, and, as no precedent or principle is involved and we find ourselves in accord with the action of the Tax Board, we limit ourselves to affirmance of its order.