The opinion
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).