
    No. 489.
    Enameled Metals Co. v. Burnet, Commissioner of Internal Revenue.
    Argued April 23, 1931.
    Decided April 27, 1931.
    
      Messrs. S. Leo Ruslander and Clarence N. Goodwin, with whom Messrs. George R. Beneman and Samuel Kaufman were on the brief, for petitioner.
    
      Assistant Attorney General Rugg argued the cause and Solicitor General Thacker, Assistant Attorney General Youngquist, and Messrs. Sewall Key and Andrew D. Sharpe, Special Assistants to the Attorney General, Paul D. Miller, Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and James K. Polk, Special Attorney, filed a brief for respondent.
   Per Curiam:

Judgment affirmed. Williamsport Wire Rope Co. v. United States, 277 U. S. 551.  