
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edward B. ROBINETTE.
    No. 5283.
    Circuit Court of Appeals, Third Circuit.
    Dec. 3, 1934.
    Norman Keller, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., Sewall Key and S. E. Blaekham, Sp. Assts. to Atty. Gen., for petitioner.
    
      Alfred S. Weill, of Philadelphia, Pa., and Hugh Satterlee, of Washington, D. C. (Weill, Blakely & Nesbit and- Weill, Satterlee, Blakely & Green, all of Philadelphia, Pa., of counsel), for respondent.
    Before DAVIS and THOMPSON, Circuit Judges, and PANE, District Judge.
   PER CURIAM.

The issue presented in this ease is identical with that presented in Helvering, Commissioner of Internal Revenue, v. Bliss (Helvering, Commissioner of Internal Revenue, v. Harbison), 55 S. Ct. 17, 79 L. Ed. -, opinion filed by the Supreme Court on November 5, 1934. Upon authority of those eases, the decision’ of the Board of Tax Appeals is affirmed.  