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Ida A. VAN DYKE v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cleve W. VAN DYKE v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
Upon consideration of the records, briefs, and oral argument of respondent, ordered order of Board of Tax Appeals in each of above causes affirmed upon the authority of
[1021] Burnet v. Clark, 287 U. S. -, 53 S. Ct. 207, 77 L. Ed. -, and Dalton v. Bowers, 287 U. S. -, 53 S. Ct. 205, 77 L. Ed. -, both decided December 12, 1932.