Bloch v. Commissioner

42 F.2d 1013 | 4th Cir. | 1930

PER CURIAM.

Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938.

Affirmed.