
    Mrs. Virginia H. LIGHTSEY, Executrix of the Estate of Henry W. Lightsey, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 3401.
    Circuit Court of Appeals, Fourth Circuit.
    Feb. 9, 1933.
    Clarence A. Miller, of Washington, D. C., for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., for respondent.
   PER CURIAM.

Decision of United States Board of Tax Appeals affirmed. Judgment filed.  