Opinion
No. 176.
May 27, 1940.
Appeal from an order of the Board of Tax Appeals assessing against the petitioner a deficiency in income tax for the years 1933, 1934 and 1935.
C.O. Donahue, of New York City (C.O. Donahue and Albert S. Davis, Jr., both of New York City, of counsel), for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
Order reversed on the authority of Helvering v. Fuller, 309 U.S. ___, 60 S.Ct. 784, 84 L.Ed. ___.