
    STANSYLVANIA OIL & GAS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10594.
    Circuit Court of Appeals, Fifth Circuit.
    June 3, 1943.
    Clark G. Clinton, of Dallas, Tex., for petitioner.
    Joseph M. Jones and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
    Before HUTCHESON, HOLMES, and WALLER, Circuit Judges.
   PER CURIAM.

The question involved, the principle to be applied, and the controlling facts are the same as in Hunt’s case, affirmed with modifications by this court. For the reasons and upon the grounds there stated, the petition is denied, and the board’s order 'is affirmed. 
      
       Hunt v. Commissioner of Internal Revenue, 5 Cir., May 17, 1943, 135 F.2d 697.
     