
    Robert A. STRANAHAN v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5503.
    Circuit Court of Appeals, Sixth Circuit.
    June 27, 1930.
    Marshall, Melhom, Marlar & Martin, of Toledo, Ohio, for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Decree of Board of Tax Appeals affirmed under authority of opinion in Stranahan v. Commissioner (No. 5502) 42 F.(2d) 729.  