
    W. S. FARISH v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8993.
    Circuit Court of Appeals, Fifth Circuit.
    April 26, 1939.
    Walter E. Barton, of Washington, D. C., for petitioner.
    Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
    Before FOSTER, SIBLEY, and McCORD, Circuit Judges.
   McCORD, Circuit Judge.

The above entitled case was by stipulation to be disposed of by the decision in the case of R. L. Blaffer, Petitioner v. Commissioner of Internal Revenue, 5 Cir., 103 F.2d 489, this day decided.

The petition for review is, therefore, denied and the judgment of the Board is affirmed.

SIBLEY, Circuit Judge, dissents.  