
    James H. ANDERSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 22.
    Circuit Court of Appeals, Second Circuit.
    Dec. 2, 1935.
    Frederick E. King, of New York City (Edward L. Blackman, of New York City, of counsel), for appellant.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for appellee.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Decision affirmed.  