
    REAL ESTATE MANAGEMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. THE MILANO COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 105.
    Circuit Court of Appeals, Second Circuit.
    Dec. 1, 1930.
    Bernhard Knollenberg, of New York City, for petitioners.
    G. A. Youngquist, Asst. Atty. Gen., Sew-all Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Decision affirmed.  