
    FOWLER BROTHERS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9317.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 10, 1943.
    George E. II. Goodner, of Washington, D. C., for petitioner.
    Samuel O. Clark, Jr., J. P. Wcnchel, Sewall Key, Rollin H. Transue, and Muriel! S. Paul, all of Washington, D. C., for respondent.
    Before HICKS, ALLEN, and MARTIN, Circuit Judges.
   PER CURIAM.

This cause was heard on the transcript of record, briefs and argument of counsel for appellant, and on consideration whereof, the court orders and. adjudges that the decision of the Board of Tax Appeals be and is affirmed upon the grounds and for the reasons set forth in the opinion of the Board entered on January 16, 1942.  