
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. COMMERCIAL INVESTMENT TRUST CORPORATION, Respondent. COMMERCIAL INVESTMENT TRUST CORPORATION, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 26.
    Circuit Court of Appeals, Second Circuit.
    Jan. 7, 1935.
    
      . Bernhard i' Knollenberg- and' Harry J. Rudick, both of New York City (Lord, Day & Lord, of ,New;. York City, of counsel), for taxpayer.
    Frank. J. Wideman, Asst. Atty. Gen., Se'wall Kéy and' John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, • L. HAND, and CHASE, Circuit"Judges.
   PER CURIAM.

Decision affirmed.,  