
    William J. GARDNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11279.
    United States Court of Appeals Sixth Circuit.
    Oct. 16, 1951.
    L. F. Loux, Cleveland, Ohio, for petitioner.
    Theron L. Caudle, Charles Oliphant, Rollin H. Transue, Ellis N. Slack, A. F. Prescott, and Richard D. Harrison, all of Washington, D. C., for respondent.
    Before HICKS, Chief Judge, and MARTIN and MILLER, Circuit Judges.
   PER CURIAM.

This petition for review filed by the taxpayer came on to he heard on the record and on the briefs and oral arguments of the attorneys for the parties;

And it appearing from the opinion of the Tax Court of the United States that its decision adjudging a deficiency in income tax for the year 1945 is correct;

The decision is accordingly ordered to be affirmed. 14 T.C. 1445.  