
    FIRST NATIONAL BANK IN CALLICOON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 150.
    Circuit Court of Appeals, Second Circuit.
    Feb. 1, 1937.
    Charles De La Vergne, of Kingston, N. Y., for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent.
    Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed.  