
    Leo A. BALZEREIT and Rosa Ida Schwelker, Guardians of the Estate of George H. Balzereit, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7071.
    Circuit Court of Appeals, Third Circuit.
    Nov. 21, 1939.
    Rehearing Denied Jan. 16, 1940.
    Edwin Hall, 2nd, Harry J. Alker, Jr., and Isadore Stern, all of Philadelphia, Pa., for appellant.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
    Before MARIS, CLARK, and JONES, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals, 38 B.T.A. 345, is affirmed for the reasons satisfactorily set forth in its memorandum opinion.  