
    VARICK CHARLTON CORPORATION, Appellee, v. Frank Collis BOWERS, etc., Appellant.
    No. 14.
    Circuit Court of Appeals, Second Circuit.
    Nov. 5, 1934.
    Martin Conboy, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty., of New York City, of counsel), for appellant.
    Moses H. Rothman, of New York City, for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

•Judgment affirmed on the authority of Bonwit Teller & Co. v. Commissioner (C. C. A.) 53 F.(2d) 381, 82 A. L. R. 325.  