Fitch v. Commissioner of Internal Revenue

PER CURIAM.

Decision of Board of Tax Appeals affirmed in conformity with opinion (filed January 29, 1940), judgment and mandate of Supreme Court, 60 S.Ct. 427, 84 L.Ed. -, and petition to review dismissed without taxation of costs in favor of either of the parties in this Court. Former opinion of Circuit Court of Appeals, 8 Cir., reported 103 F.2d 702.