
    George Arents HUMPHREYS, Plaintiff-Appellee, v. Almon G. RASQUIN, Collector of Internal Revenue of the United States for the First District of New York, Defendant-Appellant.
    No. 205.
    Circuit Court of Appeals, Second Circuit.
    Jan. 23, 1939.
    James W. Morris, Asst. Atty. Gen., Sewall Key and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Michael F. Walsh, U. S. Atty., and Frank J. Parker, Asst. U. S. Atty., both of Brooklyn, N. Y., for appellant.
    Carter, Ledyard & Milburn, of New York City (Sidney W. Davidson and Allin H. Pierce, both of New York City, of counsel), for plaintiff-appellee.
    Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed on the authority of Hesslein v. Hoey, 2 Cir., 91 F.2d 954.  