
    John M. WELCH, Sr., v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5826.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 15, 1932.
    
      Behr & Coolidge, of Detroit, Mich., for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Decree of Board of Tax Appeals affirmed in part and reversed in part.  