
    Robert L. CLAUSE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9101.
    Circuit Court of Appeals, Third Circuit.
    Argued April 15, 1946.
    Decided April 18, 1946.
    William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert, Norman D. Keller, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
    Lee A. Jackson, of Washington, D. C. (Sewell Key, Acting Asst. Atty. Gen., and A. F. Prescott, Sp. Asst. to Atty. Gen., on the brief), for respondent.
    Before McLAUGHLIN and O’CON-NELL, Circuit Judges, and GOURLEY, District Judge.
   PER CURIAM.

The decision of the Tax Court is affirmed upon the opinion of Judge Murdock reported in 5 T.C. 647.  