
    Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 202, Docket 20797.
    Circuit Court of Appeals, Second Circuit
    April 23, 1948.
    Theodore R. Kupferman, and Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the petitioner.
    S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle, Asst. Atty. Gen. and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Rumsey v. Commissioner, 2 Cir., 82 F.2d 158, and Schmidlapp v. Commissioner, 2 Cir., 96 F. 2d 680.  