No. 2600.Circuit Court of Appeals, Tenth Circuit.
February 20, 1943.
On Petition to Review the Decision of the United States Board of Tax Appeals.
Samuel O. Clark, Jr., Asst. Atty Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for petitioner.
Joseph A. Hoskins, of Kansas City, Mo., and Vincent A. Smith, of Wichita, Kan., for respondent.
Before PHILLIPS, Circuit Judge, and SYMES, District Judge.
PER CURIAM.
Judgment affirmed pursuant to stipulation, on authority of Commissioner of Internal Revenue v. Lewis, 10 Cir., 132 F.2d 709, decided December 28, 1942.