Nathan BENJAMIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 136.Circuit Court of Appeals, Second Circuit.
February 15, 1937.

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

Jefferson Armstrong, of New York City, for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to the Atty. Gen., for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

PER CURIAM.

Decision affirmed.

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