No. 305.Circuit Court of Appeals, Second Circuit.
June 1, 1936.
Appeal from the Board of Tax Appeals.
Appeal from an order and decision of the Board of Tax Appeals.
Page 1023
Laughlin, Gerard, Bowers Halpin, of New York City (John J. Halpin and Joseph W. Kirkpatrick, both of New York City, of counsel), for petitioners.
Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
PER CURIAM.
Decision affirmed.
Page 154