THEODORE TIEDEMANN & SONS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

Affirmed on the authority of Woolford Realty Co. v. Rose, 286 U. S. 319, 52 S. Ct. 568, 76 L. Ed. 1128, and Planters’ Cotton Oil Co., Inc., v. Hopkins, 286 U. S. 332, 52 S. Ct. 509, 76 L. Ed. 1135; Uncasville Mfg. Co. v. Com’r, 55 F.(2d) 893 (C. C. A. 2); Helvering v. Post & Sheldon Corp., 71 F.(2d) 930 (C. C. A. 2) decided June 18, 1934.