Opinion
No. 7829.
Argued October 23, 1941.
Decided October 30, 1941.
Appeal from the United States Board of Tax Appeals.
Sydney A. Gutkin, of Newark, N.J., for petitioner.
John J. Pringle, Jr., of Washington, D.C., for respondent.
Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
The decision of the Board of Tax Appeals is affirmed.