Opinion
Nos. 7317, 7318.
November 20, 1940.
On Petitions for Review from the United States Board of Tax Appeals.
Carey Lane, of Jersey City, N.J. (Robert Carey and Harry Lane, both of Jersey City, N.J., of counsel), for petitioner.
Edward H. Hammond, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.
Before MARIS, CLARK, and JONES, Circuit Judges.
The decision of the Board of Tax Appeals, 40 B.T.A. 11, is affirmed upon the authority of Metcalf Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Ewart v. Commissioner of Internal Revenue, 3 Cir., 98 F.2d 649; and Commissioner of Internal Revenue v. Emerson, 3 Cir., 98 F.2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.