
    STANTON CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 32.
    Circuit Court of Appeals, Second Circuit.
    Nov. 8, 1943.
    Hugh Satterlee and I. Herman Sher, both of New York City, for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Samuel H. Levy, and Ray
    A. Brown, Sp. Assts. to Atty. Gen., for respondent.
    Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.
   PER CURIAM.

Decision affirmed on opinion below, 44 B.T.A. 56.  