
    EDWARD J. SCHOETTLE COMPANY Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8742.
    Circuit Court of Appeals, Third Circuit.
    Argued Feb. 5, 1945.
    Decided March 5, 1945.
    H. Ober Hess, of Philadelphia, Pa. (William R. Spofford, William A. Wiedersheim, 2d, and (Ballard, Spahr, Andrews & Ingcrsoll, all of Philadelphia, Pa., on the brief), for petitioner.
    Louise Foster, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, Circuit Judge, and FOR-MAN and LEAHY, District Judges.
   PER CURIAM.

The decision of the Tax Court is affirmed upon its opinion reported at 3 T. C. 712.  