
    MESSENGER PUBLISHING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 9613.
    Circuit Court of Appeals, Third Circuit.
    Argued June 8, 1948.
    Decided June 30, 1948.
    Joseph R. Royston, Jr., of Pittsburgh, Pa., for petitioner.
    Fred E. Youngman, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and George A. Stinson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, GOODRICH, and KAL-ODNER, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court finds a rational basis in John Kelley Co. v. Commissioner, 326 U.S. 521, 66 S.Ct. 299, 90 L.Ed. 278. See also Equitable Life Assur. Society v. Commissioner, 321 U.S. 560, 564, 64 S.Ct. 722, 88 L.Ed. 927. Accordingly the decision of the Tax Court will be affirmed.  