
    Edgar J. HESSLEIN, Petitioner, v. David BURNET, Commissioner of Internal Revenue, Respondent.
    No. 17.
    Circuit Court of Appeals, Second Circuit.
    Nov. 2, 1931.
    Walter S. Orr, of New York City (Henry Mannix, A. C. Newlin, and White & Case, all of New York City, of counsel), for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  