opinion: PER CURIAM.
  Upon consideration of the briefs and record in this cause and the oral argument of counsel, it is ordered that the decision of the Board of Tax Appeals in the above cause be and it is hereby affirmed upon authority of Warren Telephone Co. v. Commissioner, 6 Cir., 128 F.2d 503, decided June 2, 1942, and Metal Specialty Co. v. Commissioner, 6 Cir., 128 F.2d 259.