
    Isidor SACK, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent. Isidor SACK and Rose E. Sack, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    Nos. 342, 343.
    Circuit Court of Appeals, Second Circuit.
    June 30, 1939.
    J. S. Y. Ivins and Laurence Graves, both of Washington, D. C. (Ivins, Phillips, Graves & Barker and John C. Reid, all of Washington, D. C., of counsel), for petitioners.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
   PER CURIAM.

Orders affirmed.  