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HELVERING v. STEIN

Nos. 4656-4659.

115 F.2d 468 (1940)

HELVERING, Commissioner of Internal Revenue, v. STEIN. SAME v. STRAUS (three cases).

Circuit Court of Appeals, Fourth Circuit.

November 12, 1940.

Attorney(s) appearing for the Case

Michael H. Cordozo, IV, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

Fred R. Angevine, of New York City (Harry W. Forbes, of New York City, on the brief), for respondents.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is an appeal from a decision (40 B. T.A. 848) of the Board of Tax Appeals (hereinafter called the Board), which was adverse to the Commissioner of Internal Revenue (hereinafter called the Commissioner), and was in favor of the respondents taxpayers (hereinafter called the taxpayers). We are called on here to decide only a single question of law and, as we think this question was correctly decided by

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