
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. OHIO LEATHER COMPANY, Respondent.
    No. 8842.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 9, 1941.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John M. Morawski, and Edward First, all of Washington, D. C.,, for petitioner.
    Donald J. Lynn, of Youngstown, Ohio, for respondent.
    Before HAMILTON, MARTIN, and McALLISTER, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of the record, briefs and arguments of counsel, and on consideration whereof, it is ordered, adjudged and decreed that the order of the Board of Tax Appeals be and the same is affirmed in accordance with our opinion in Commissioner of Internal Revenue v. Strong Manufacturing Company, 124 F.2d 360, this day decided.  