
    ARCTIC ICE MACHINE CO. v. COMMISSIONER OF INTERNAL REVENUE.
    No. 6295.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 13, 1933.
    Tolies, Hogsett & Ginn, of Cleveland, Ohio, for petitioner.
    E. B. Prettyman, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Decision of Board of Tax Appeals modified in accordance with stipulation of counsel.  