
    BECKER BROTHERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 3.
    Circuit Court of Appeals, Second Circuit.
    Jan. 20, 1930.
    John McCormick, of New York City, for appellant. '
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and John MeC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, L. HAND, and MACK, Circuit Judges.
   PER CURIAE.

Judgment affirmed.  