
    Carola HUNTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert HUNTER, Petitioner, v. SAME.
    No. 9763.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 18, 1944.
    Writ of Certiorari Denied Jan. 2, 1945.
    See 65 S.Ct. 432.
    Hammond, Hoyt & Rand, of Youngstown, Ohio, for petitioners.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Rollin H. Transue, Helen R. Carloss, and S. Dee Hanson, all of Washington, D. C, for respondent.
    Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
   PER CURIAM.

These consolidated causes were heard upon the transcript of record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the findings of fact and decisions of the Tax Court entered September 9, 1943, and that there is no reversible error upon the record, it is ordered, adjudged and decreed that the decisions of the Tax Court herein sought to be reviewed, are in all things affirmed.  