
    William F. DICKSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 2.
    Circuit Court of Appeals, Second Circuit.
    April 18, 1938.
    Erwin Hallett, of New York City, for petitioner.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Decision affirmed.  