
    CENTRAL STATIONS SIGNALS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 128, Docket 21105.
    United States Court of Appeals Second Circuit.
    May 19, 1949.
    Edwin Stephen Schweig, New York City, for petitioner.
    Theran L. Caudle, Harry Marselli, Washington, D. C., for respondent.
    Before L. HAND, Chief Judge, and SWAN and FRANK, Circuit Judges.
   PER CURIAM.

Order affirmed upon opinion below, 10 Tax Court 1015.  