
    Irving FAINBLATT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Leon FAINBLATT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 96 and 97, Dockets 20920 and 20921.
    United States Court of Appeals Second Circuit
    Feb. 15, 1949.
    Jacob Rabkin, of New York City (Mark H. Johnson, of New York City, of counsel), for petitioners.
    Theron Lamar Caudle, Asst. Atty. Gen., and Morton K. Rothschild and Ellis N. Slack, Sp.Assts. to Atty. Gen., for respondent.
    Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Orders affirmed in open court.  