
    ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE.
    No. 7455.
    Circuit Court of Appeals, Third Circuit.
    Feb. 21, 1941.
    William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
    Wm. L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, MARIS and JONES, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. —.  