
    C. R. ROSEMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7938.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 11, 1939.
    H. G. Burnham, of Cleveland, Ohio, for petitioner.
    Samuel O. Clark, Jr., and Sewell Key, both of Washington, D. C, for respondent.
    Before HICKS, SIMONS, and HAMILTON, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of the record, briefs and arguments of counsel; on consideration whereof, it is ordered, adjudged and decreed that the decision of the Board of Tax Appeals be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed May 26, 1937.  