
    Amory L. HASKELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8146.
    Circuit Court of Appeals, Third Circuit.
    Argued Feb. 5, 1943.
    Decided Feb. 8, 1943.
    Ambrose L. O’Shea, of New York City (John R. Brook, of New York City, on the brief), for petitioner.
    Newton K. Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before MARIS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed for the reasons fully and satisfactorily set forth in its opinion.  