
    William B. HAFFNER and Madeleine B. Haffner, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 224.
    Circuit Court of Appeals, Second Circuit.
    June 7, 1937.
    Before L. HAND, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Johnston v. Helvering, Commissioner, 86 F.(2d) 732 (C.C.A.2).  