
    Morris SCHAPIRO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 3493.
    Circuit Court of Appeals, Fourth Circuit.
    Oct. 3, 1933.
    Wilton H. Wallace and Joseph C. Me-Garraghy, both of Washington, D. C., for petitioner.
    Sewall Key, Sp. Asst, to Atty. Gen., for respondent.
   PER CURIAM.

Judgment affirming decision of Board of Tax Appeals filed.  