¶1James W. Morris, of Washington, D. C., for petitioner.
¶2Taft, Stettinius & Hollister, of Cincinnati, Ohio, for respondent.
¶3Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
¶5The order of the Board of Tax Appeals is affirmed upon the authority of Williamson v. Commissioner, and Commissioner v. Williamson, 6 Cir., 100 F.2d 735, decided December 15, 1938.