
    Joseph CALAFATO and Mrs. Lena Calafato, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph CALAFATO and Lena Calafato, his wife, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 7751, 7752.
    Circuit Court of Appeals, Third Circuit.
    Argued Dec. 3, 1941.
    Decided Dec. 3, 1941.
    John A. McCann, of Pittsburgh, Pa., for petitioners.
    Warren F. Wattles, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decisions of the Board of Tax Appeals, 42 B.T.A. 881, are affirmed.  