Butler v. Commissioner

*510OPINION.

Love:

The petitioners have abandoned the assignments of error numbered 5 and 7. Such of the remaining assignments as attack the constitutionality of section 280 of the Revenue Act of 1926, i. e., assignments numbered 2, 3, 4 and 8, are decided adversely to the petitioners on authority of Phillips v. Commissioner, 283 U. S. 589, affirming 42 Fed. (2d) 177, and 15 B. T. A. 1218; Baumgartner v. Commissioner, 51 Fed. (2d) 472; affirming 21 B. T. A. 623; Alexander v. Mid-Continent Petroleum Corp., 51 Fed. (2d) 735; and Coca-Cola Bottling Co. et al., 22 B. T. A. 686.

The sixth assignment…