
    Augusta Z. BENTLEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7389.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 12, 1938.
    Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.
    Robert H. Jackson, Sewall Key, Harry Marselli, and Berryman Green, all of Washington, D. C., for respondent.
    Before MOORMAN and SIMONS, Circuit Judges, and RAYMOND, District Judge.
   PER CURIAM.

The court being of opinion that there is substantial evidence to support the finding of the Board of Tax Appeals that there was a deficiency in the income tax of the petitioner for the year 1930, it is ordered that the order of the Board assessing the deficiency so found be, and the same is, affirmed.  