
    CARSON & TAHOE LUMBER & FLUMING CO., a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10380.
    Circuit Court of Appeals, Ninth Circuit.
    Nov. 12, 1943.
    George H. Koster and Bayley Kohlmeier, both of San Francisco, Cal. (L. A. Luce, of Washington, D. C., of counsel), for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, F. E. Youngman, and Jos. J. Jones, Sp. Assts. to Atty. Gen., for respondent.
    Before GARRECHT, DENMAN and HEALY, Circuit Judges.
   PER CURIAM.

Upon consideration of the transcript of record, briefs filed by respective parties, and oral arguments, ordered decision of Tax Court of the United States affirmed, mandate to issue in accordance with Rule 28.  