
    COMMISSIONER OF INTERNAL REVENUE v. Francis M. BASS.
    No. 6873.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 15, 1936.
    Robert H. Jackson, Asst. Atty. Gen., for petitioner.
    Cecil Sims, of Nashville, Tenn., for respondent.
    Before MOORMAN, HICKS, and ALLEN, Circuit Judges.
   PER CURIAM.

The order of the Board of Tax Appeals is affirmed for the reasons stated in (he opinion of the board of March 6, 1934. 30 B.T.A. 4.  