Citations

Full opinion text

PER CURIAM. Orders affirmed in open court on authority of Brush v. Commissioner (C.C.A.) 85 F.2d 32; Ten Eyck v. Commissioner (C.C.A.) 76 F.2d 515, and People ex rel. Rogers v. Graves, 299 U.S. 401, 57 S.Ct. 269, 81 L.Ed. 306.