
    JOHN FORD LAND COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8317.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 4, 1940.
    William J. Murray, of Detroit, Mich., for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, J. Louis Monarch, and Louise Foster, all of Washington, D. C., for respondent.
    Before HICKS, ARANT, and MARTIN, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of the record, briefs and -argument of counsel, and on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals entered December 24, 1937, be and the same is in all things affirmed, upon the grounds and for the reasons set forth in the-opinion of the Board filed December 23, 1937.  