
    Edward R. BACON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11325.
    Circuit Court of Appeals, Ninth Circuit.
    Jan. 21, 1947.
    Rehearing Denied Feb. 28, 1947.
    Louis Janin, of San Francisco, Cal., for petitioner.
    Douglas W. McGregor, Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Maryhelen Wigle, Sp. Assts. to Atty. Gen., for respondent.
    Before GARRECHT, HEALY, and BONE, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court is hereby affirmed.  