
    No. 126.
    Commissioner of Internal Revenue v. Philadelphia Transportation Co.
    
      Arnold Raum argued the cause for petitioner. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and Hilbert P. Zarky. William R. Spofford argued the cause for respondent. With him on the brief were Frederic L. Ballard and Sherwin T. McDowell.
    
   Per Curiam:

The judgment is affirmed.

Mr. Justice Burton dissents. Mr. Justice Douglas took no part in the consideration or decision of this case.  