
    MANUFACTURERS TRUST COMPANY v. THE UNITED STATES
    [No. 43829]
    [91 C. Cls. 406;
    312 U. S. —]
   'Income tax on profits from- purchases and sales of silver bullion; transactions taxable separately; legal fees not an allowable deduction.

Decided April 1, 1940; petition dismissed. Plaintiff’s motion for new trial overruled October 7, 1940.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court February 17, 1941.  