
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. George GLIKES, Respondent.
    No. 7584.
    Circuit Court of Appeals, Sixth Circuit.
    Nov. 15, 1938.
    James W. Morris, Sewall Key, and Herman Oliphant, all of Washington, D. C., for petitioner.
    Allen G. Gartner, of Washington, D. C., for respondent.
    Before SIMONS, ALLEN and HAMILTON, Circuit Judges.
   PER CURIAM.

The. decision of the Board of Tax Appeals is affirmed on the authority of Commissioner of Internal Revenue v. Cleveland Trinidad Paving Co., 6 Cir., 62 F.2d 85; and Blaine L. Stoner v. Commissioner, 3 Cir., 79 F.2d 75; certiorari denied, Helvering v. Stoner, 296 U.S. 650, 56 S.Ct. 309, 80 L.Ed. 462.  