CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. No. 8. Argued October 23, 1940. Decided November 12, 1940. Decided on the authority of Helvering v. Northwest Steel Rolling Mills, ante, p. 46. 105 F.2d 740, affirmed. CERTIORARI, 309 U.S. 692, to review the affirmance of a decision of the Board of Tax Appeals, 38 B.T.A. 1355, which sustained the Commissioner's determination of a tax deficiency. Mr. John E. Hughes for petitioner. MR. Richard H. Demuth, with whom Solicitor General
No. 442, Docket 90-4062. Argued October 1, 1990. Decided November 27, 1990. Stuart M. Kirshenbaum, Mineola, N.Y., for respondent W.A.D. Rentals, Inc. Margaret G. Bezou, Washington, D.C. (Peter Winkler, Supervisory Atty., Jerry M. Hunter, Gen. Counsel, Robert E. Allen, Associate Gen. Counsel, Aileen A. Armstrong, Deputy Associate Gen. Counsel, N.L.R.B., Washington, D.C., of counsel), for petitioner N.L.R.B. Petition from the National Labor Relations Board. Before CARDAMONE and MINER, Circuit Judges