
    FRANK KOCH, RESPONDENT, v. STATE BOARD OF TAX APPEALS ET AL., APPELLANTS.
    Submitted October 29, 1937
    Decided January 26, 1938.
    For the appellant, James A- Hamill.
    
    For the respondent, Peter Bentley.
    
   Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Parker in the Supreme Court.

For affirmance — -The Chancellor, Case, Bodine, Heher, Perskie, Hetfield, Dear, Wells, WolfsKeil, Rafferty, JJ. 10.

For reversal — None.  