
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Dorothy B. CUTHELL, Respondent.
    No. 95.
    Circuit Court of Appeals, Second Circuit.
    Dec. 10, 1936.
    Morton K. Rothschild, Sp. Asst, to the Atty. Gen., Robert H. Jackson, Asst. Atty. Gen.,, and Sewall Key, Sp. Asst, to the Atty. Gen., for petitioner.
    Cuthell, Hotchkiss & Mills, of New York City, for respondent.
    Before MANTON, L. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed in open court.  