
    DAVENPORT FOUNDATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11912.
    United States Court of Appeals Ninth Circuit.
    Oct. 14, 1948.
    Melvin D. Wilson, of Los Angeles, Cal., for petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen. and George A. Stinson, Ellis N. Slack, A. F. Prescott, and Howard P. Locke, Sp. Assts. to Atty. Gem, for respondent.
    ¿Before HEALY and ORR, Circuit Judges, and BOWEN, District Judge.
   PER CURIAM.

On the grounds and for the reasons stated in its opinion, (entered December 24, 1947,) the decision of the Tax Court of the United States is affirmed.  