
    William M. ANDREWS v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5551.
    Circuit Court of Appeals, Sixth Circuit.
    Nov. 5, 1930.
    Kennedy, Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Decree of Board of Tax Appeals affirmed upon authority of opinion in Hitchcock v. Commissioner (No. 5550) 44 F.(2d) 756.  