
    Thomas W. WHITE, Collector, Defendant, Appellant, v. Walter C. LEWIS, Plaintiff, Appellee.
    No. 2708.
    Circuit Court of Appeals, First Circuit.
    Oct. 21, 1932.
    For opinion below, see 56 F.(2d) 390.
    J. Duke Smith, Sp. Asst, to U. S. Atty.,. of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., C. M. Charest, Gen.. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the-brief), for appellant.
    George S. Fuller of Boston, Mass. (Burn-ham, Bingham, Gould & Murphy, of Boston,. Mass., on the brief), for appellee.
    Before BINGHAM, WILSON, and MORTON, Circuit Judges.
   PER CURIAM.

It is ordered that this appeal be, and the-same hereby is, dismissed.  