BUCK v. COMMISSIONER OF INTERNAL REVENUE

PER CURIAM.

Upon consideration of stipulation of counsel, and it appearing that this cause is governed by the decision of this court in O'Rourke v. Comm'r, 81 F.2d 668, it is ordered that the order of the Board of Tax Appeals herein be affirmed, that a judgment be filed and entered accordingly, and the mandate of this court issued forthwith.