¶1James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Sewall Key, DeWitt M. Evans, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.
¶2Prewitt Semmes, of Detroit, Mich., for respondent.
¶3Before ALLEN, HAMILTON, and AR-ANT, Circuit Judges.
¶5The order of the Board of Tax Appeals is affirmed upon authority of Commissioner v. Robinson, 103 F.2d 1009, this day decided.