
    MEMORANDUM DECISIONS
    ACCOUNTING & TABULATING MACHINE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 4627.
    Circuit Court of Appeals, Third Circuit.
    Feb. 11, 1932.
    Wm. S. James, of New York City, for appellant.
    G. A. Youngquist, Asst. Atty.'Gen., Wm. Cutler Thompson, Sewall Key, and John MacC. Hudson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. M. Leinenkugel, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.
    Before WOOLLEY and DAYIS, Circuit Judges, and JOHNSON, District Judge.
   PER CURIAM.

The order of the United States Board of Tax Appeals, determining against the petitioner a deficiency tax on a finding that the corporations in question were not affiliated and therefore denying them the right to make a consolidated return, 21 B. T. A. 951, is ruled by the decision in Handy & Harman v. Bur-net, Commissioner, 52 S. Ct. 51, 76 L. Ed. —rendered since the argument.

The order is affirmed.  