Appeal of JAMES P. McKENNA. Board of Tax Appeals. 1 B.T.A. 326 (1925) Docket No. 121. Submitted November 17, 1924. Decided January 13, 1925. Hugh Satterlee, Esquire, for the taxpayer. Willis D. Nance, Esquire (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner. Robert Spear, Esquire, filed a brief as amicus curiae. Before IVINS, KORNER, and MARQUETTE. This appeal involves an...