
    No. 457.
    Duquesne Steel Foundry Co. v. Burnet, Commissioner of Internal Revenue.
    Argued April 23, 1931.
    Decided April 27, 1931.
    
      Mr. William S. Moorhead, with whom Mr. William F. Knox was on the brief, for petitioner.
    
      Assistant Attorney General Rugg- argued the cause, and Solicitor General Thacher, Assistant Attorney General Youngqwist, and Messrs. Sewall Key and Andrew D. Sharpe, Special Assistants to the Attorney General, Paul D. Miller, Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and Stanley Suydam, Special Attorney, filed a brief for respondent.
    
      Messrs William Cogger and John E. Hughes, by special leave of Court, filed a brief on behalf of Moody & Waters Co., as amicus curiae.
    
   Per Curiam:

Judgment affirmed. Williamsport Wire Rope Co. v. United States, 277 U. S. 551.  