
    Will S. FOX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 7260.
    Circuit Court of Appeals, Third Circuit.
    July 12, 1940.
    Theodore B. Benson, of Washington, D. C., for petitioner.
    William L. Cary, Sp. Asst, to Atty. Gen., of Washington, D. C., for respondent.
    Before MARIS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

For the reasons sufficiently set forth in the memorandum opinion of the Board of Tax Appeals, its decision is affirmed.  