No. 22.Circuit Court of Appeals, Second Circuit.
May 22, 1944.
On petition to review an order of the Tax Court, 47 B.T.A. 445, assessing a deficiency in income tax against the petitioner for the year 1936.
Page 557
Clarence N. Goodwin, of Washington, D.C. (Goodwin, Rosenbaum
Meacham, of Washington, D.C., of counsel), for petitioner.
Bernard Chertcoff, of Washington, D.C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and FRANK, Circuit Judges.
PER CURIAM.
Affirmed on authority of Groman v. Commissioner, 302 U.S. 82, 654, 58 S.Ct. 108, 82 L.Ed. 63; and Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367.