¶1McPherson, Harrington, Waer & Cody, of Grand Rapids, Mich., for petitioner.
¶2Sewall Key, of Washington, D. C., for respondent.
¶3Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.
¶5It appearing to the court that mandate of the Supreme Court was filed on April 1, 1946, said mandate that this case be remanded for further proceedings in conformity with the opinion of the Supreme Court,
¶6It is, therefore, now ordered that pursuant to said mandate the decision of the Tax Court in this cause be and the same is affirmed.