
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Respondent. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 7902, 7903.
    Circuit Court of Appeals, Third Circuit.
    Submitted on Rehearing Oct. 14, 1943.
    Decided Oct. 19, 1943.
    For former opinion, see 130 F.2d 894.
    Before BIGGS, MARIS, and JONES, ■Circuit Judges.
   PER CURIAM.

In conformity with the stipulation of counsel filed October 14, 1943. it is ordered that the decision of the United- States Board of Tax Appeals (now the Tax Court of the United States) in the above entitled cause be, and the same is hereby, affirmed.  