
    COMMISSIONER OF INTERNAL REVENUE v. Alfred A. HENES and John E. Henes, Trustees of Henes and Keller Company, a Trust under a Deed of Trust.
    No. 6775.
    Circuit Court of Appeals, Sixth Circuit.
    April 7, 1936.
    Robert H. Jackson, Asst. Atty. Gen., for petitioner.
    Meredith P. Sawyer, of Menominee, Mich., for respondent.
    Before MOORMAN, SIMONS, and ALLEN, Circuit Judges.
   PER CURIAM.

Affirmed on the grounds and for the reasons stated in the opinion of the Board of Tax Appeals. Cf. Morrissey & O’Brien v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 80 L.Ed. 263, Swanson v. Commissioner, 296 U.S. 362, 56 S.Ct. 283, 80 L.Ed. 273, and Helvering v. Coleman-Gilbert Associates, 296 U.S. 369, 56 S.Ct. 285, 80 L.Ed. 278, decided by the Supreme Court December 16, 1935.  