
    Nancy K. McFEELY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5545.
    Circuit Court of Appeals, Third Circuit.
    Dec. 10, 1934.
    Rehearing Denied Jan. 18, 1935.
    Harry B. Wassell, of Pittsburgh, Pa., for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Thomas A. Carpenter and Sewall Key, Sp. Assts. to Atty. Gen., for respondent.
    Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
   PER CURIAM.

This case depends on its own particular facts, and, as no precedent or principle is involved and we find ourselves in accord with the action of the Tax Board, we limit ourselves to affirmance of its order.  