Chimchirian v. Helvering

125 F.2d 746 | D.C. Cir. | 1942

PER CURIAM.

The reasons given and the conclusions reached in the opinion of the Board of Tax Appeals¹ are, in our opinion, correct. Petitioner’s contention that the Board abused its discretion in denying his motion for a rehearing is without merit.² We therefore affirm its decision and approve its order.

1 Chimchirian v. Commissioner of Internal Revenue, 42 B.T.A. 1437.

2 Bankers’ Pocahontas Coal Co. v. Burnet, 287 U.S. 308, 313, 53 S.Ct. 150, 77 L.Ed. 325; Commissioner of Internal Revenue v. Sussman, 2 Cir., 102 F.2d 919, 923. Cf. Roerich v. Helvering, 73 App.D.C. 13, 15, 115 F.2d 39, 41.