
    Frederick C. HAVEMEYER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 271.
    Circuit Court of Appeals, Second Circuit.
    July 7, 1941.
    Aaron E. Koota, of New York City, for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Helvering v. Leonard, 310 U.S. 80, 60 S.Ct. 780, 84 L.Ed. 1087.  