Decided upon the authority of Helvering v. Stockholms Enskilda Bank, ante, p. 84. 69 F.2d 528, affirmed.
Opinion of the Court by MR. JUSTICE SUTHERLAND, announced by the CHIEF JUSTICE.
This is a companion case to No. 10, just decided. The facts, although differing in detail, are in substance the same. The same questions are involved. The court below reversed the Board of Tax Appeals for reasons substantially similar to those we have just expressed in No. 10. 69 F.2d 528. Upon the authority of No. 10, ante, p. 84, the judgment below is
Affirmed.