ANDERSON v. COMMISSIONER OF INTERNAL REVENUE, 79 F.2d 979 (2nd Cir. 1935)

James H. ANDERSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 22.Circuit Court of Appeals, Second Circuit.
December 2, 1935.

Appeal from the Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

Frederick E. King, of New York City (Edward L. Blackman, of New York City, of counsel), for appellant.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

PER CURIAM.

Decision affirmed.