
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Theodore MORAY, Respondent.
    No. 7585.
    Circuit Court of Appeals, Sixth Circuit.
    Nov. 15, 1938.
    ' James W. Morris, Sewall Key, and Herman Oliphant, all of' Washington, D. C., for petitioner.
    Allen G. Gartner, of Washington, D. C., for respondent.
    Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURIAM.

It being stipulated that decision in No. 7584, 99 F.2d 1000, this day decided, shall control the above cause, the decision of the Board of Tax Appeals is hereby affirmed.  