
    L. O. KOVEN & BROTHER, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8186.
    Circuit Court of Appeals, Third Circuit
    Argued Jan. 5, 1943.
    Decided Jan. 11, 1943.
    Jacob Rabkin, of New York City (Irving Warshaw and Mark H. Johnson, both of New York City, on the brief), for petitioner.
    Irving I. Axelrod, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the United States Board of Tax Appeals, 47 B.T.A. 467, is affirmed.  