
    BUTLER BROTHERS, Appellant, v. DISTRICT OF COLUMBIA.
    No. 7371.
    United States Court of Appeals for the District of Columbia.
    Decided Jan. 15, 1940.
    Bradley T. J. Mettee, Jr., of Baltimore, Md., for appellant.
    Elwood H. Seal, Corp. Counsel, Vernon E. West, Principal Asst. Corp. Counsel, and Glenn Simmon, Asst. Corp. Counsel, all of Washington, D. C., for appellee.
    Before GRONER, Chief Justice, and STEPHENS, MILLER, EDGERTON, and VINSON, Associate Justices.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed on the authority of Neild and Sauerhoff v. District of Columbia, and of Colgate Palmolive Peet Company v. District of Columbia, both decided this day.

Affirmed.

STEPHENS, Associate Justice, concurs in the result. 
      
       — App.D.C. —, 110 F.2d 246.
     
      
       — App.D.C. —, 110 F.2d 264.
     