
    Gordon M. MATHER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10243.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 17, 1946.
    Donald F. Melhom and- George F. Med-ill, both of Toledo, Ohio, for petitioner.
    Douglas W. McGregor, of Washington, D. C., for respondent.
    Before HICKS, ALLEN, and MILLER, Circuit Judges.
   PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, it is ordered that the decision of the Tax Court of the United States be, and it hereby is affirmed upon the grounds and for the reasons stated in its opinion promulgated October 30, 1945. 5 T.C. 1001.  