
    DUNN & BAKER, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7872.
    Circuit Court of Appeals, Ninth Circuit
    Feb. 19, 1936.
    Wilson S. Wiley and G. Q. D’Albini, both of Klamath Falls, Or., for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Ellis N. Slack, and Frank J. Ready, Jr., Sp. Assts. to Atty. Gen., for respondent.
    Before WILBUR, MATHEWS, and HANEY, Circuit Judges.
   PER CURIAM.

Upon consideration of the record and briefs, and after oral argument of counsel for respective parties, ordered decision of Board of Tax Appeals affirmed, that a judgment be filed, and entered accordingly.  