
    William A. BARBER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 178.
    Circuit Court of Appeals, Second Circuit.
    June 10, 1935.
    William H. Matthews, Jr., of New York City, for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N, HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed.  