
    CHELTENHAM & ABINGTON SEWERAGE CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8134.
    Circuit Court of Appeals, Third Circuit.
    Argued Nov. 19, 1942.
    Decided Dec. 7, 1942.
    George Henry Huft, of Philadelphia, Pa., for petitioner.-
    Arthur Manella, Sp. Asst. to Atty. Gen. (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, MARIS, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed.  