
    MEMPHIS MEMORIAL PARK v. COMMISSION OF INTERNAL REVENUE.
    No. 6921.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 14, 1936.
    Brewster, Ivins & Phillips, of Washington, D. C., for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., for respondent.
    Before HICKS, SIMONS, and ALLEN, Circuit Judge.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed for the reasons stated in the opinion of the Board. 28 B.T.A. 1037, 1041.  