
    Jordan C. SKINNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9445.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 14, 1943.
    John M. Cole and Cole & Hodge, all of Springfield, Ohio, for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, B. D. Daniels, Helen Carloss, and Louise Foster, all of Washington, D. C., for respondent.
    Before HICKS, HAMILTON, and MC-ALLISTER, JJ.
   PER CURIAM.

This cause was heard upon the transcript of record, briefs and arguments of counsel, and on consideration whereof it is ordered and adjudged that the decision of the United States Board of Tax Appeals, 47 B.T.A. 624, herein sought to be reviewed, be, and the same is in all things, affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed August 21, 1942.  