
    Alfred H. SACHS, Estelle D. Sachs, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8061.
    Circuit Court of Appeals, Sixth Circuit.
    April 3, 1940.
    Alfred H. Sachs, of Cleveland, Ohio, for petitioners.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, T. M. Mather, Paul A. Sebastian, and Lee A. Jackson, all of Washington, D. C., for respondent.
    Before HICKS, HAMILTON, and ARANT, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of the record and briefs and argument of counsel, on consideration whereof, it is ordered and adjudged that the decision reviewed be and the same is in all things affirmed for the reasons and upon the grounds stated in the opinion of the Board of Tax Appeals filed June 15, 1937.  