Demuth v. Commissioner (100 F.2d 1012, 1938)

PER CURIAM.

This appeal was argued with Pierce v. Commissioner, 2 Cir.; 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.

L. HAND, Circuit Judge, dissents.