
    Clarence WHITMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 48.
    Circuit Court of Appeals, Second Circuit.
    May 18, 1931.
    Milbank, Tweed, Hope & Webb, of New York City (Daniel B. Priest, of New York City, of counsel), for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed.  