VICTORIA PAPER MILLS COMPANY, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.

No. 318.Circuit Court of Appeals, Second Circuit.
May 11, 1936.

Appeal from the Board of Tax Appeals.

Robert J. Heberle, of New York City, for appellant.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and F.E. Youngman, Sp. Assts. to Atty. Gen., for appellee.

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

PER CURIAM.

Order affirmed.

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