
    OSWALD & HESS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8033.
    Circuit Court of Appeals, Third Circuit.
    Argued Oct. 6, 1942.
    Decided Oct. 16, 1942.
    Eli E. Reich, of Pittsburgh, Pa. (Frank C. Miller, of Pittsburgh, on the brief), for petitioner.
    S. Dee Hanson, Sp. Asst, .to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., on the'brief), for respondent.
    Before BIGGS, MARIS, and JONES, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed.  