
    Julia SCHMIDT, Executrix of the Estate of Frank Schmidt, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7582.
    Circuit Court of Appeals, Sixth Circuit.
    Nov. 16, 1938.
    Jason L. Honigman and Edward F. Wunsch, both of Detroit, Mich., for petitioner.
    James W. Morris, Sewall Key, and Herman Oliphant, all of Washington, D. C., for respondent.
    Before HICKS, SIMONS, and HAMILTON, Circuit Judges.
   PER CURIAM.

This cause was heard upon the record, briefs and argument of counsel, and it not appearing that the Board of Tax Appeals abused its discretion in denying the motion of petitioner to vacate its decision of January 15, 1936, it is therefore ordered and adjudged that the order appealed from be and the same is affirmed.  