
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. Jessie W. DONAHUE, Respondent.
    No. 278.
    Circuit Court of Appeals, Second Circuit.
    June 24, 1942.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Michael H. Cardozo, IV, Sp. Assts. to Atty. Gen., for petitioner.
    William 'C. Breed, of New York City (Paul L. Peyton, Albert S. Rockwood, and Herbert H. Foster, Jr., all of New York City, of counsel), for respondent.
    Before SWAN, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Order affirmed on the opinion below, 44 B. T. A. 329.  