PER CURIAM.
Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C. C. A.) 66 F.(2d) 425.
D. P. HARRIS HARDWARE & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
71 F.2d 1004
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