No. 126. April 3, 1933. Appeal from the United States Board of Tax Appeals. Petition by Jacob Brothers Company opposed by the Commissioner of Internal Revenue, to review an order of the Board of Tax Appeals. Reversed. R. Kemp Slaughter and Hugh C. Bickford, both of Washington, D.C., for petitioner. G.A. Youngquist, Asst. Atty. Gen., and Sewall Key, and John MacC. Hudson, Sp. Assts. to Atty. Gen. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and George D. Brabson, Sp. Atty., Bureau of Internal