R. Simpson & Co. v. Helvering
128 F.2d 742
2d Cir.
1942
Check Treatment
PER CURIAM.

Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O’Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.