
    HARE TRUST, An Express Trust, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 7869.
    United States Court of Appeals for the District of Columbia.
    Argued Jan. 7, 1942.
    Decided March 9, 1942.
    Mr. George E. H. Goodner, of Washington, D. C., with whom Miss Helen Goodner, of Washington, D. C., was on the brief, for petitioner.
    Mr. Lee A. Jackson, Special Assistant to the Attorney General, with whom Mr. Samuel O. Clark, Jr., Assistant Attorney General, . and Mr. J. Louis Monarch, Special Assistant to the Attorney General, were on the brief, for respondent.
    Mr. Sewall Key, Special Assistant to the Attorney General, and Mr. J. P. Wenchel, General Counsel, Bureau of Internal Revenue, of Washington, D. C., and Mr. Charles E. Lowery, Special Attorney, Bureau of Internal Revenue, of Washington, D. C., also entered appearances for respondent.
    Before GRONER, Chief Justice, and MILLER and EDGERTON, Associate Justices.
   GRONER, C. J.

It was conceded at the bar that the facts in this case are identical with those in No. 7865, Second Carey Trust v. Helvering, _ App.D.C. _, 126 F.2d 526, decided today, and that the decision in this case should abide the decision in that case. From this it follows that the decision of the Board must be, and it is, affirmed.

Affirmed.  