
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James D. GORDON, Respondent.
    No. 172, Docket 21139.
    United States Court of Appeals Second Circuit.
    March 3, 1949.
    Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Sp. Assts. to Atty. Gen., and Charles Oliphant, of Washington, D. C., for Commissioner of Internal Revenue. 1 '
    Theodore Pearson, of New York City (John J. Costello, of New York City, of counsel), for respondent.
    Before AUGUSTUS N. HAND, CPIASE, and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed on opinion of the Tax Court, 10 T.C. 772.  