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. 73-1246. Submitted October 16, 1973. Decided December 4, 1973. William H. Bruckner, Lincoln, Neb., for respondent. Marjory Gofreed, Atty. N.L.R.B., Washington, D.C., for petitioner. Before LAY and BRIGHT, Circuit Judges, and EISELE, District Judge. G. Thomas Eisele, District Judge for the Eastern District of Arkansas, sitting by designation. LAY, Circuit Judge. The sole issue presented is whether there exists substantial evidence on the record as a whole to support the Board's finding that Wal-Mart