
    Seth W. HERNDON v. COMMISSIONER OF INTERNAL REVENUE.
    No. 1802.
    Circuit Court of Appeals, Tenth Circuit
    Jan. 15, 1940.
    George R. Blodgett, of Boston, Mass., for petitioner.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
    Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.
   PER CURIAM.

Decision of the United States Board of Tax Appeals affirmed, pursuant to stipulation.  