
    George F. LEWIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 87, Docket 20690.
    Circuit Court of Appeals, Second Circuit.
    Dec. 15, 1947.
    George A. Dickinson, of New York City, for petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, A. F. Prescott, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
    Before SWAN, CLARK, and FRANK, Circuit Judges.
   PER CURIAM.

Decision affirmed on the opinion of the Tax Court of the United States, 8 T.C. 770.  