
    Paul OREN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8483.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 14, 1941.
    Richard E. Cross, of Detroit, Mich., for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Claude R. Marshall, and Edward H. Hammond, all of Washington, D. C., for respondent.
    Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
   PER CURIAM.

This cause was heard on Monday, February 10, 1941, and the court being of the opinion that there is no reversible error in the decision of the Board of Tax Appeals, the same is in all things affirmed. See Gransden v. Com’r (Tuttle v. Com’r), 6 Cir., 117 F.2d 80 and Warren v. Com’r, 6 Cir., 117 F.2d 82, which three cases were decided by this court on January 8, 1941.  