
    SCHWENGER-KLEIN, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7861.
    Circuit Court of Appeals, Sixth Circuit.
    May 9, 1939.
    Miller, Daus & Schwenger, of Cleveland, Ohio, for petitioner.
    James W. Morris, J. P. Wenchel, Sewall Key, Frederick R. Shearer, J. Louis Monarch, and John J. Pringle, Jr., all of Washington, D. C., for respondent.
    Before ALLEN, HAMILTON, and AR-ANT, Circuit Judges.
   PER CURIAM.

The decision is affirmed for the reasons given in the memorandum opinion of the Board of Tax Appeals.  