Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Herbert ABRAHAM, Respondent.

No. 62.Circuit Court of Appeals, Second Circuit.
November 18, 1940.

Appeal from an order of the Board of Tax Appeals expunging a deficiency in income tax for the year 1934.

L.W. Post, Sp. Asst. to Atty. Gen., for petitioner.

Milton J. Levitt, of New York City, for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Order reversed on authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.

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