
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert A. TAFT, Trustee under Last Will and Testament of Charles Phelps Taft, Deceased, Respondent.
    No. 7591.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 10, 1939.
    James W. Morris, of Washington, D. C., for petitioner.
    Taft, Stettinius & Hollister, of Cincinnati, Ohio, for respondent.
    Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURIAM.

The order of the Board of Tax Appeals is affirmed upon the authority of Williamson v. Commissioner, and Commissioner v. Williamson, 6 Cir., 100 F.2d 735, decided December 15, 1938.  