
    COMMISSIONER OF INTERNAL REVENUE v. Leslie T. IGLEHEART. SAME v. John L. IGLEHEART.
    Nos. 5061, 5062.
    Circuit Court of Appeals, Seventh Circuit.
    Jan. 2, 1935.
    Sewall Key, of Washington, D. C., and Francis H. Horan, of New York City, for petitioner.
    John E. McClure, of Washington, D. C. (Maude Ellen White and Miller & Chevalier, all of Washington, D. C., of counsel), for respondents.
    Before ALSCHULER, SPARKS, and FITZHENRY, Circuit Judges.
   PER CURIAM.

On th$ authority of the decision of the Supreme Court in Helvering, Commissioner, v. Susan Dwight Bliss, 55 S. Ct. 17, 79 L. Ed.-, handed down November 5, 1934, the decision herein of the Board of Tax Appeals is affirmed.  