¶1Robert H. Jackson, Asst. Atty. Gen., for petitioner.
¶2Cecil Sims, of Nashville, Tenn., for respondent.
¶3Before MOORMAN, HICKS, and ALLEN, Circuit Judges.
¶5The order of the Board of Tax Appeals is affirmed for the reasons stated in (he opinion of the board of March 6, 1934. 30 B.T.A. 4.