No. 2517.Circuit Court of Appeals, Tenth Circuit.
February 20, 1943.
On Petition to Review the Decision of the United States Board of Tax Appeals.
Frank L. Moorhead, of Boulder, Colo., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for respondent.
Before PHILLIPS, Circuit Judge, and SYMES, District Judge.
PER CURIAM.
Judgment, 45 B.T.A. 707, affirmed pursuant to stipulation, on authority of Cheley v. Commissioner of Internal Revenue, 10 Cir., 131 F.2d 1018, decided November 4, 1942.
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