Court of Appeals for the First Circuit December 1, 1934, 2911 (Greenough v. Commissioner of Internal Revenue)

WILSON, Circuit Judge.

This is a petition fox review of a decision of the Board of Tax Appeals and involves the application of section 219 (h) of the 1926 Revenue Act (26 USCA § 960 note) and section 167 of the 1928 Revenue Act (26 USCA § 2167). The years involved are 1927, 1928, and 1929.