
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Osman E. SWARTZ, Respondent.
    No. 3706.
    Circuit Court of Appeals, Fourth Circuit.
    Nov. 20, 1934.
    Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Lucius A. Buck, and A. F. Prescott, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and James H. Yeatman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
    Osman E. Swartz, of Charleston, W. Va., pro se.
   PER CURIAM.

Decision of Board of Tax Appeals affirmed without opinion.

Judgment filed.  