
    PAULUHN ELECTRIC MFG. CO., Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 115, Docket 22822.
    United States Court of Appeals Second Circuit.
    Argued Jan. 6, 1954.
    Decided Jan. 22, 1954.
    Lewis Ginsburg, New York City, for petitioner.
    H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, William L. Norton, Jr., Sp. Assts. to Atty. Gen., for respondent.
    Before CHASE, Chief Judge, CLARK, Circuit Judge, and GIBSON, District Judge.
   PER CURIAM.

Affirmed on opinion below and Long Island Drug Co. v. Commissioner of Internal Revenue, 2 Cir., 111 F.2d 593.  