
    THOMAS CRONIN COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Third Circuit.
    December 10, 1928.
    No. 3880.
    Wm. G. Heiner, of Pittsburgh, Pa., for appellant.
    Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Randolph C. Shaw, both of Washington, D. C. (C. M. Charest and Leland Scott, both of Washington, D. C., of counsel), for appellee.
    Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
   PER CURIAM.

In view of the finding of fact by the Commissioner, and of there being evidence from which such finding is made, the order appealed from is affirmed.  