
    HAHN BROTHERS FIREPROOF WAREHOUSES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 414.
    Circuit Court of Appeals, Second Circuit.
    June 17, 1935.
    Llewellyn A. Luce, of Washington, D. C., for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  