No. 9292.Circuit Court of Appeals, Third Circuit.Argued March 6, 1947.
Decided May 12, 1947. Rehearing Denied July 5, 1947.
On Petition for Review of the Decision of the Tax Court of the United States.
Samuel Kaufman, of Pittsburgh, Pa. (Frank R.S. Kaplan, of Pittsburgh, Pa., and Maurice J. Mahoney, of Washington, D.C., on the brief), for petitioner.
Irving I. Axelrod, of Washington, D.C. (Helen R. Carloss and Norman S. Altman, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, GOODRICH, and O’CONNELL, Circuit Judges.
PER CURIAM.
The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.