¶1Elwood G. Godman, of Chicago, Ill., for petitioner.
¶2Pat Malloy, Asst. Atty. Gen., and Sewall Key and John MaeC. Hudson, Sp. Assts. to Atty. Gen. (Edward II. McDermott, Charles 0. Parker, and Marcus Whiting, all of Chicago, Ill., of counsel), for respondent.
¶3Before ALSCHULER, EVANS, and FITZHENRY, Circuit Judges.
¶5The instant appeal presents fact and law questions so similar to Laflin v. Commission*462er, 69 F.(2d) 460, this day decided by this court, that we deem it unnecessary to elaborate our reasons therein given for affirming the order of the Board of Tax Appeals. The decision in that ease is controlling.
¶6The order of the Board of Tax Appeals is affirmed.