
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Meredith WOOD, Respondent.
    No. 310.
    Circuit Court of Appeals, Second Circuit.
    May 29, 1939.
    James W. Morris, Asst. Atty. Gen., Se-wall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
    George M. Wolfson, of New York City (George M. Wolfson, and Cuthbert B. Catón, both of New York City, of counsel), for respondent.
    Charles S. McVeigh, of New York City (John A. Lyon and Robert W. Dew, both of New York City, of counsel), for Frederick K. Barbour and Elisabeth Achelis, as amicus curiae.
    Ellsworth C. Alvord and Alger B. Chapman, both of Washington, D. C. (Al-vord & Alvord, of Washington, D. C., of counsel), amici curiae.
    Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
   PER CURIAM.

Order affirmed on authority of United States v. First National Bank of Birmingham, 5 Cir., 74 F.2d 360.  