
    Harry J. RIEBE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8754.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 11, 1941.
    Kent H. Meyers, of Qeveland, Ohio, for petitioner.
    Samuel O. Clark, Jr., J. P. Wench el, Sewall Key, Claude R. Marshall, and Leo A. Jackson, all of Washington, D. C., for respondent.
    Before ALLEN, HAMILTON, and Mc-LLISTER, Circuit Judges.
   PER CURIAM.

This case came on to be heard upon the record, briefs, and argument of counsel. And it appearing that the claimed gift of an interest in a sweepstake lottery ticket was not completed by delivery, it is ordered that the decision be, and it hereby is, affirmed for the reasons stated in the memorandum opinion of the Board of Tax Appeals, 41 B.T.A. 935.

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