
    METROPOLITAN TOBACCO COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 53.
    Circuit Court of Appeals, Second Circuit.
    Jan. 5, 1931.
    W. W. Spalding, of Washington, D. C., and Arthur J. Cohen, of New York City (Cohen, Cole, Weiss & Wharton, of New York City, and Mason, Spalding & MeAtee,. of Washington, D. C., of counsel), for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and. Andrew D. Sharpe and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. N. Shaw, Sp. Atty., Bureau of Internal Revenue, both óf Washington, D. C., of counsel), for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed.  