
    COMMISSIONER OF INTERNAL REVENUE, Petitioner v. J. Henry DE BOER and Martha DeBoer, Respondents.
    No. 183, Docket 22178.
    United States Court of Appeals Second Circuit.
    Argued Feb. 14, 1952.
    Decided Feb. 27, 1952.
    Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Helen Goodner and Carolyn R. Just, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.
    David Boyd Chase, New York City, for J. Henry DeBoer and Martha DeBoer, respondents.
    Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed on opinion of the Tax Court, 16 T.C. 662.  