
    Jonas WEIL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7141.
    Circuit Court of Appeals, Sixth Circuit.
    Nov. 11, 1937.
    A. Shelby Winstead and Charles I. Dawson, both of Louisville, Ky., for petitioner.
    Frank J. Wideman, Robert H. Jackson, Sewall Key, Arthur W. Carnduff, James W. Morris, and John G. Remey, all of Washington, D. C., for respondent.
    Before SIMONS and ALLEN, Circuit Judges, and DRUFFEL, District Judge.
   PER CURIAM.

Affirmed on authority of Southern Abstract & Loan Co. v. Commissioner, 72 F.2d 130 (C.C.A.6). See, also, Massachusetts Mutual Life Ins. Co. v. United States, 288 U.S. 269, 273, 53 S.Ct. 337, 77 L.Ed. ,739; Moran v. Commissioner, 67 F.2d 601, (C.C.A.1) ; Commissioner v. Moore, 48 F.2d 526, for principles applicable. There was no error in refusing to receive amended return, since proofs thereunder, if made, would result in duplication of deductions. It is so ordered.  