
    Isobel WALSH, as Guardian of Alice Walsh, a Minor, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 6910.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 6, 1936.
    H. H. Felsman, of Cleveland, Ohio, for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., for respondent.
    Before MOORMAN, HICKS, and ALLEN, Circuit Judges.
   PER CURIAM.

For the reasons stated in the order of the court this day entered in Isobel D. Walsh, as Executrix, v. Commissioner (C.C.A.) 84 F.(2d) 1021, the order of the Board of Tax Appeals is affirmed.  