
    Phillip W. HABERMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8.
    Circuit Court of Appeals, Second Circuit.
    Nov. 4, 1935.
    Bernhard Knollenberg, of New York City (Lord, Day & Lord and Harry J. Rudick, all of New York City, of counsel), for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  