
    John A. AMEN and Marion C. Amen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8, Docket 21239.
    United States Court of Appeals Second Circuit.
    Argued Nov. 2, 1949.
    Decided Nov. 16, 1949.
    Amen, Bushnell & Butler, New York City, Russell Hardy, Washington, D. C., William J. Butler, New York City, for petitioners.
    Charles Oliphant, Theron L. Caudle, Washington, D. C., Ellis N. Slack, A. F. Prescott, Maryhelen Wig'c, Special Assistants to the Attorney General, for respondent.
    Before L. HAND, SWAN and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed upon the point that there was no identifiable loss in the year 1941, on authority of Bullard v. United States of America, 2 Cir., 146 F.2d 386.  