
    Romolo MAZZACONE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9934.
    United States Court of Appeals Third Circuit.
    Argued June 16, 1949.
    Decided July 29, 1949.
    Rames J. Bucei, Philadelphia, Pa., for petitioner. ,
    S. Dee Hanson, Washington, D. C. ■(Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
    Before BIGGS, Chief Judge, and Mc-LAUGHLIN. and O’CONNELL, Circuit Judges.
   PER CURIAM. .

We have examined with care the record in the instant case and the arguments of the parties. The appeal is without merit' Accordingly . the decision of the Tax Court will be affirmed.  