Court of Appeals for the D.C. Circuit December 31, 1934, No. 6151 (Halsey v. Helvering)

HITZ, Associate Justice.

The petitioner brings here for review a decision of the Board of Tax Appeals sustaining the Commissioner of Internal Revenue in a finding of deficiency of income taxes for the four years 1927 to 1930, incluslve.

During the first three years of that period Mr. Halsey was township engineer of both Maplewood and Millburn in Essex county, N. J.