No. 202 | SCOTUS | Dec 19, 1932

Per Curiam:

Judgment affirmed. Tyler v. United States, 281 U.S. 497" date_filed="1930-05-19" court="SCOTUS" case_name="Tyler v. United States">281 U. S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224.

The Circuit Court of Appeals filed no opinion. The opinion of the District Court is reported in 45 F. (2d) 911.

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