¶1J. C. Murphy, of Atlanta, Ga., for petitioner.
¶2G. A. Youngquist, Asst. Atty. Gen., Se-wall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., for respondent.
¶3Before BRYAN, POSTER, and WALKER, Circuit Judges.
¶5The Board of Tax Appeals held the petitioner liable' for an income tax upon the amounts of compensation he received from the city of Atlanta as supervising architect for a number of public school buildings.
¶6The facts are fully stated in the opinion of the Board, reported in 19 B. T. A. 568, and need not be repeated here. We think the case is controlled by the decision of the Supreme Court in Metcalf & Eddy v. Mitchell, 269 U. S. 514, 46 S. Ct. 172, 70 L. Ed. 384.
¶7The petition for review is denied.