
    John C. EVANS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8448.
    Circuit Court of Appeals, Sixth Circuit.
    March 4, 1941.
    George L. Cassidy, of Detroit, Mich., for' petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and Irving M. Tullar, all of Washington, D. C., for respondent.
    Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURIAM.

Pursuant to agreed motion of counsel, it is ordered that the decision of the United States Board of Tax Appeals be and the same is hereby affirmed.  