
    Mary B. WILLIAMS, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 13.
    Circuit Court of Appeals, Second Circuit.
    Oct. 27, 1941.
    John T. McGovern, of New York City, for petitioner.
    Carleton Fox, Sp. Asst, to Atty. Gen., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed.  