
    Isobel D. WALSH, as Executrix of the Estate of Jack T. Walsh, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 6908.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 6, 1936.
    H. H. Felsman, of Cleveland, Ohio, for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., for respondent.
    Before MOORMAN, HICKS, and ALLEN, Circuit Judges.
   PER CURIAM.

The order of the Board of Tax Appeals is affirmed on the grounds and for the reasons set forth in the board’s opinion of November 1, 1933.  