COMMISSIONER OF INTERNAL REVENUE v. REAKIRT

PER CURIAM.

The order of the Board of Tax Appeals is affirmed upon the authority of Kornhauser v. United States, 276 U.S. 145, 48 S.Ct. 219, 72 L.Ed. 505; Com'r of Int. Rev. v. Continental Screen Co., 58 F.2d 625 (C.C.A.6); and Bliss v. Com'r of Int. Rev., 57 F.2d 984 (C.C.A.6).