
    Walter L. FLORY and Julia McCune Flory, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8592.
    Circuit Court of Appeals, Sixth Circuit.
    April 16, 1941.
    Thompson, Ilinc & Flory, of Cleveland, Ohio, for petitioners.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, and Mamie S. Price, all of Washington, D. C., for respondent.
    Before FUCKS, SIMONS, and MARTIN, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of the record, briefs and argument of counsel, upon consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board filed November 16, 1939.  