
    LOUISIANA DISCOUNT CORPORATION Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 13620.
    United States Court of Appeals Fifth Circuit.
    Jan. 18, 1952.
    DeQuincy V. Sutton, Hattiesburg, Miss., for petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., W. Herman Schwatka, Sp. Atty. Bur. Int. Rev., Washington, D. C., Virginia H. Adams, Carolyn R. Just, Sp. Asst, to Atty. Gen., for respondent.
    Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.
   PER CURIAM.

On the authority of Poynor v. Commissioner, 81 F.2d 521, the judgment is affirmed.  