
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Guy CARY, Respondent.
    No. 438.
    Circuit Court of Appeals, Second Circuit.
    June 28, 1937.
    James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and Harry Marselli, Sp. Assts. to the Atty. Gen., for petitioner.
    Fred R. Angevine, of New York City, for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  