Opinion
No. 147.
June 19, 1942.
On petition to review an order of the Board of Tax Appeals, assessing a deficiency in income tax against the petitioner for the years 1934, 1935 and 1936.
Gerald Donovan, of New York City, for petitioner.
Joseph M. Jones, Spec. Asst. to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O'Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.