
    ALLEGHENY FORGING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9520.
    Circuit Court of Appeals, Third Circuit.
    Argued March 2, 1948.
    Decided April 5, 1948.
    Sebastian C. Pugliese, of Pittsburgh, Pa., for petitioner.
    Louise Foster, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to’Atty. Gen.,'for respondent.
    Before BIGGS, MARIS, and GOODRICH, Circuit Judges. ,
   PER CURIAM.

■ An examination of the briefs.and the appendices thereto and consideration of the oral argument in the appeal at bar demonstrate that the findings of the Tax Court are adequately supported by the record and that that tribunal committed no clear cut mistake of law. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248. Accordingly the decision will be affirmed .  