
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COMMERCIAL CASUALTY INSURANCE CO., Respondent.
    No. 8055.
    Circuit Court of Appeals, Third Circuit.
    Argued Oct. 5, 1942.
    Decided Oct. 31, 1942.
    Bernard Chertcoff, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Archibald Cox, Atty., on the brief), for petitioner.
    Chester W. Fairlie, of Newark, N. J. (Lum, Fairlie & Wachenfeld and Ernest C. Lum, all of Newark, N. J., on the brief), for respondent.
    Before BIGGS, MARIS, and JONES, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed.  