
    William A. CLARKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9229.
    Circuit Court of Appeals, Third Circuit
    Argued Jan. 24, 1947.
    Decided Jan. 30, 1947.
    Henry D. O’Connor, of Philadelphia, Pa., for petitioner.
    Norman S. Altman, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS and KALODNER, Circuit Judges, and McGRANERY, District Judge.
   PER CURIAM.

The decision of the Tax Court is affirmed.  