
    G. Elliott KRUSEN and Grace F. Krusen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8817.
    Circuit Court of Appeals, Third Circuit.
    Argued March 28, 1945.
    Decided April 5, 1945.
    Frank W. Harris, of Philadelphia, Pa., for petitioners.
    Miriam Lashley, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court is affirmed. '  