
    Speed Henry FRY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7403.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 15, 1938.
    Charles C. Moore, of Chattanooga, Tenn., for petitioner.
    Robert H. Jackson, Sewall Key, and Herman Oliphant, all of Washington, D. C., for respondent.
    Before MOORMAN, HICKS, and SIMONS, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed for the reasons stated in its memorandum opinion.

The late Judge MOORMAN joined in conférence decision but died before it could be prepared and announced.  