Opinion
Nos. 5552-5554.
November 5, 1930.
Appeals from the United States Board of Tax Appeals.
Kennedy, Manchester, Ford, Bennett Powers, of Youngstown, Ohio, for petitioner.
C.M. Charest, of Washington, D.C., for respondent.
Decrees of Board of Tax Appeals affirmed upon authority of opinion in Hitchcock v. Commissioner (No. 5550) 44 F.2d 756.