
    Basil ROBILLARD, Executor of the Estate of Martha H. Beeman, Petitioner, v. David BURNET, Commissioner of Internal Revenue, Respondent.
    No. 423.
    Circuit Court of Appeals, Second Circuit.
    June 8, 1931.
    Basil Robillard, of Niagara Falls, N. Y., for appellant.
    G. A. Youngquist, Asst. Atty Gen., and A. H. Conner and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, .Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. O., of counsel), for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  