
    FLEXIBLE FILE CO. v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5545.
    Circuit Court of Appeals, Sixth Circuit.
    March 14, 1930.
    Herbert W. Nauts, of Toledo, Ohio, for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals affirmed.  