
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Dee Furey MOTT, Respondent.
    No. 7827.
    Circuit Court of Appeals, Sixth Circuit.
    April 12, 1939.
    James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Sewall Key, DeWitt M. Evans, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.
    Prewitt Semmes, of Detroit, Mich., for respondent.
    Before ALLEN, HAMILTON, and AR-ANT, Circuit Judges.
   PER CURIAM.

The order of the Board of Tax Appeals is affirmed upon authority of Commissioner v. Robinson, 103 F.2d 1009, this day decided.  