Moses-Rosenthal Co. v. Commissioner (49 F.2d 1081, 1931)

PER CURIAM.

Upon the authority of Duquesne Steel Foundry Co. v. Burnet, Commissioner, 51 S. Ct. 491, 75 L. Ed.-, and Enameled Metals Co. v. Burnet, Commissioner, 51 S. Ct. 491, 75 L. Ed. -, both decided by the United States Supreme Court April 27, 1931, the petition is dismissed for want of jurisdiction of this court.