
    Lily Ho QUON and Albert T. Quon, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11626.
    Circuit Court of Appeals, Ninth Circuit.
    Jan. 2, 1948.
    Rehearing Denied Feb. 11, 1948.
    George T. Altman, of Los Angeles, Cal., for petitioner.
    Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, A. F. Prescott and Fred E. Youngman, Sp. Assts. Atty. Gen., for respondent.
    Before MATHEWS, STEPHENS, and ORR, Circuit Judges.
   PER CURIAM.

The judgment of the Tax Court is affirmed.  