
    H. A. WROE, Appellant, v. James W. BASS, Collector of Internal Revenue, Appellee.
    No. 5915.
    Circuit Court of Appeals, Fifth Circuit.
    Feb. 21, 1931.
    Before BRYAN and FOSTER, Circuit Judges, and HUTCHESON, District Judge.
   PER CURIAM.

The petition for rehearing in the above numbered and entitled cause [44 F.(2d) 1023] is denied.  