
    COLLIER ADVERTISING SERVICE, Inc., Formerly Artemas Ward, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. UNITED BROKERAGE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 162, 163.
    Circuit Court of Appeals, Second Circuit.
    March 16, 1936.
    Elden McFarland, of Washington, D. C. (Ellwood W. Kemp, Jr., of New York City, of counsel), for petitioners.
    Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decisions affirmed.  