No. 174, Docket 20835.Circuit Court of Appeals, Second Circuit.
April 1, 1948.
Appeal from a decision of the Tax Court of the United States determining a deficiency in the income tax of the petitioner Thomas L. Grace of $244.52 for the year 1943.
Marshall Snyder, of Brooklyn, for petitioner Thomas L. Grace.
Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.
PER CURIAM.
Affirmed on opinion of Tax Court.
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