¶1H. H. Felsman, of Cleveland, Ohio, for petitioner.
¶2Robert H. Jackson, Asst. Atty. Gen., for respondent.
¶3Before MOORMAN, HICKS, and ALLEN, Circuit Judges.
¶5For the reasons stated in the order of the court this day entered in Isobel D. Walsh, as Executrix, v. Commissioner (C.C.A.) 84 F.(2d) 1021, the order of the Board of Tax Appeals is affirmed.