
    LANE CONSTRUCTION CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 43.
    Circuit Court of Appeals, Second Circuit.
    May 18, 1931.
    Boardman & Grout, of Bridgeport, Conn., for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and A. H. Conner, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel,. Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal' Revenue, both of Washington, D. C., of counsel) , for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  