
    Samuel Eugene BRAMER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9292.
    Circuit Court of Appeals, Third Circuit
    Argued March 6, 1947.
    Decided May 12, 1947.
    Rehearing Denied July 5, 1947.
    Samuel Kaufman, of Pittsburgh, Pa. (Frank R. S. Kaplan, of Pittsburgh, Pa., and Maurice J. Mahoney, of Washington, D. C., on the brief), for petitioner.
    Irving I. Axelrod, of Washington, D. C. (Helen R. Carloss and Norman S. Altman, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, GOODRICH, and O’CONNELL, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.  