
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CARSON ESTATE COMPANY, Respondent.
    No. 7900.
    Circuit Court of Appeals, Ninth Circuit.
    Feb. 11, 1936.
    Frank J. Wideman, Asst. Atty. Gen., and Arnold Raum, Sp. Asst, to Atty. Gen., for petitioner.
    Joseph D. Brady, of Los Angeles, Cal., for respondent.
    Before WILBUR, GARRECHT, and HANEY, Circuit Judges.
   PER CURIAM.

Upon consideration of the record and briefs, and after oral argument of counsel for respective parties, ordered decision of BTA affirmed; that a judgment be filed and entered accordingly.  