No. 8535. March 1, 1945. Petition for Review of Decision of the Tax Court of the United States. Petition by the Northwestern Steel Wire Company, formerly Northwestern Barb Wire Company, to review a decision of the Tax Court of the United States, 1 T.C. 1114, redetermining a deficiency assessment determined by the Commissioner of Internal Revenue. Affirmed. E.H. McDermott and Allin H. Pierce, both of Chicago, Ill., for petitioner. Samuel O. Clark, Jr., Sewall Key, Maryhelen Wigle, and Louise Foster