Hale v. Helvering

STEPHENS, Associate Justice.

This case was by stipulation consolidated for review with R. W. Hale, Petitioner, v. Guy T. Helvering, Commissioner of Internal Revenue, 66 App.D.C. 242, 85 F.(2d) 819. The facts and the issue in this case are admittedly identical with those in that case, decided this day, and the conclusion must, therefore, be the same. Accordingly.that part of the decision of the Board of Tax Appeals appealed from is,

Affirmed.