
    KOPPERS UNITED COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8542.
    Circuit Court of Appeals, Third Circuit.
    Argued April 3, 1944.
    Decided April 10, 1944.
    John E. McClure, of Washington, D. C. (O. H. Chmillon, Edward L. Updike, Maude Ellen White, and Miller & Chevalier, all of Washington, D. C., on the brief), for petitioner.
    Joseph M. Jones, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., on the brief), for respondent.
    Before BIGGS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court of the United States is affirmed.  