
    CENTRAL INVESTMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11796.
    Circuit Court of Appeals, Ninth Circuit
    May 7, 1948.
    Joseph D. Brady and John O. Paulston, both of Los Angeles, Cal., for petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Irving I. Axelrod, Sp. Assts. to Atty. Gen., for respondent.
    George H. Koster, of San Francisco, Cal., amicus curiae.
    Before MATHEWS, BONE, and ORR, Circuit Judges.
   PER CURIAM.

Petitioner, Central Investment Corporation, seeks review and reversal of a decision of the Tax Court sustaining a determination of respondent, the Commissioner of Internal Revenue, that there was a deficiency of $34,971.23 in respect of petitioner’s excess profits tax for the calendar year 1943. The Tax Court’s findings and opinion are reported in 9 T.C. 128. The findings are not challenged. We agree with the conclusions stated in the opinion. Accordingly, the decision is affirmed.  