
    Arthur BERENSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 246.
    Circuit Court of Appeals, Second Circuit.
    July 8, 1940.
    Arthur Berenson, pro se, and Lawrence Berenson, both of New York City, and Bernard Berenson, of Boston, Mass., for appellant.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Carlton Fox, and Lee A. Jackson, Sp. Assts. to the Atty. Gen., for respondent.
    Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.
   PER CURIAM.

Decision affirmed.  