
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Charles N. MANNING, Respondent.
    No. 9906.
    Circuit Court of Appeals, Sixth Circuit.
    April 30, 1945.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, B. D. Daniels, A. F. Prescott, and Fred E. Youngman, all of Washington, D. C., for petitioner.
    Donald V. Hunter, of Washington, D. C., for respondent.
    Before PUCKS, SIMONS, and HAMILTON, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of record, briefs and arguments of counsel, and on consideration thereof, it is ordered and adjudged, that the decision of the Tax Court entered July 13, 1944, 3 T.C. 853, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of that Court promulgated May 17, 1944.  