
    Claire PEKRAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John PEKRAS, Petitioner, v. SAME.
    Nos. 9612, 9613.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 16, 1943.
    Robert H. Rice, of Elyria, Ohio, for petitioners.
    Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, R. H. Transue, A. F. Prescott, and Newton K. Fox, all of Washington, D. C., for respondent.
    Before HICKS, ALLEN, and MARTIN, Circuit Judges.
   PER CURIAM.

These causes were heard upon the transcript of record, briefs and arguments of counsel. On consideration whereof, it is ordered and adjudged that the decisions of the Tax Court of the United States be and the same are affirmed upon the grounds and for the reasons set forth in the opinion of the Tax Court of the United States entered May 31, 1943.  