
    MOXA BUILDING COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 48.
    Circuit Court of Appeals, Second Circuit.
    Nov. 18, 1935.
    Spotswood D. Bowers, of New York City (Spotswood D Bowers and Joseph W. Kirkpatrick, both of New York City, of counsel), for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for respondent,
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Judgment affirmed.  