
    Joseph E. SWANSON et al. v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5347.
    Circuit Court of Appeals, Seventh Circuit
    Jan. 8, 1936.
    See, also, 76 F.(2d) 651.
    Arnold R. Baar, of Chicago, Ill., for petitioner.
    Frank J. Wideman, of Washington, D. C., for respondent.
    Before EVANS and SPARKS, Circuit Judges, and WOODWARD, District Judge.
   PER CURIAM.

On motion of counsel for petitioners, counsel for respondent not objecting thereto, it is now here ordered and adjudged by this court that the decisions of the United States Board of Tax Appeals, entered in this cause on February 23, 1934, be, and the same are hereby, affirmed.  