
    Allen K. BREHM, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Siegfried GABEL and Paula A. Gabel, Petitioners, v. Guy T. HELVERING, Commissioner, Respondent. Ferdinand Anthony GRIEN, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Walter FREDERICHS, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Frederick H. HORNBY, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Woolsey A. SHEPARD, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent.
    Nos. 112-117.
    Circuit Court of Appeals, Second Circuit.
    Jan. 15, 1940.
    Winthrop G. Brown and Horace N. Taylor, both of New York City (Winthrop G. Brown, Joseph Walker, Horace N. Taylor, and J. C. Wilberding, Jr., all of New York City, on the brief), for petitioners.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. for respondent.
    Before L. HAND, CHASE and PATTERSON, Circuit Judges.
   PER CURIAM.

Orders affirmed upon the authority of André DeCoppet v. Helvering, 2 Cir., 108 F.2d 787.  