
    SOUTH AMERICAN GOLD & PLATINUM COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 187, Docket 20859.
    Circuit Court of Appeals, Second Circuit.
    May 24, 1948.
    Edgar J. Goodrich, Edward First, and Lipman Redman, all of Washington, D. C., for South American Gold & Platinum Company, petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.
    Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed on opinion of the Tax Court, 8 T.C. 1297.  