No. 218.Circuit Court of Appeals, Second Circuit.
April 15, 1940.
Appeal from an order of the Board of Tax Appeals assessing a deficiency against the petitioner for income and excess profits taxes and penalties for the year 1933.
Harold J. Treanor, of New York City, for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Richard H. Demuth, Sp. Atty., of Washington, D.C., for respondent.
Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges.
PER CURIAM.
Order affirmed.
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