
    RIVERSIDE CEMETERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 7670, 7671.
    Circuit Court of Appeals, Third Circuit.
    Aug. 23, 1941.
    Harry J. Alker, Jr., of Philadelphia, Pa. (E. Hall, 2nd, and G. Carroll Hoover, both of .Philadelphia, Pa., on the brief), for petitioner.
    Michael H. Cardozo, IV., Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Special Asst, to Atty. Gen., on the brief), for respondent.
    Before BIGGS, MARIS, and CLARK, Circuit Judges.
   PER CURIAM.

The decisions of the Board of Tax Appeals, 42 B.T.A. 1477, are affirmed.  