
    DODD, MEAD & COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 52.
    Circuit Court of Appeals, Second Circuit.
    Nov. 10, 1941.
    Joseph W. Zeller, of New York City, for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Lee A. Jackson, Sp. Assts. to Atty. Gen., for respondent.
    Before SWAN, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Decision affirmed on the opinion below, 43 B.T.A. 739.  