Finn v. Commissioner , 81 F.2d 1018 ( 1936 )

PER CURIAM.

Decision affirmed on the authority of Metcalf & Eddy v. Mitchell,, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Commissioner (C.C.A.) 77 F.(2d) 300; Commissioner v. Modjeski (C.C.A.) 75 F.(2d) 468; Commissioner v. Murphy (C.C.A.) 70 F.(2d) 790.