
    INECTO, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 364.
    Circuit Court of Appeals, Second Circuit.
    June 1, 1931.
    Gordon & Young, of New York City, for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen., and E. C. Crouter, of Washington, D. C., for respondent.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges. ’
   PER CURIAM.

Decision of the Board of Tax Appeals affirmed.  