
    Isidore B. DOCKWEILER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7311.
    Circuit Court of Appeals, Ninth Circuit.
    March 23, 1934.
    Frank P. Jenal, of Los Angeles, Cal., for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Lucius A. Buck, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
    Before WILBUR and SAWTELLE, Circuit Judges, and NORCROSS, District Judge.
   PER CURIAM.

Upon consideration of the record and briefs filed in above cause, and after oral argument on behalf of tbe respective parties, ordered order of Board of Tax Appeals affirmed.  