
    Thomas L. GRACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 174, Docket 20835.
    Circuit Court of Appeals, Second Circuit.
    April 1, 1948.
    Marshall Snyder, of Brooklyn, for petitioner Thomas L. Grace.
    Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.
    Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.
   PER CURIAM:

Affirmed on opinion of Tax Court.  