
    CARPINTER & BAKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Second Circuit.
    February 4, 1929.
    No. 122.
    Benjamin Mahler, of New York City, for petitioner.
    . Mabel Walker Willebrandt, Asst. Atty. Gen., and John Vaughan Groner and Bar-ham it. Gary, Sp. Asst. Attys. Gen. (C. M. Churest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  