Robert L. DEMUTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 61.Circuit Court of Appeals, Second Circuit.
December 12, 1938.

Appeal from the Board of Tax Appeals.

The petitioner who filed a joint return for himself and his wife for the year 1933 seeks review of an order of the Board determining a deficiency in income tax for said year. Order affirmed.

Mark Eisner and Ferdinand Tannenbaum, both of New York City, for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

This appeal was argued with Pierce v. Commissioner, 2 Cir., 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.

L. HAND, Circuit Judge, dissents.

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