
    Gloria Laura Morgan VANDERBILT, Petitioner, v. Guy T. HELVERING, Respondent.
    No. 58.
    Circuit Court of Appeals, Second Circuit.
    Dec. 11, 1939.
    F. Sims McGrath, of New York City, for petitioner.
    Morton K. Rothschild, Sp. Asst. to Atty. Gen., for respondent.
    Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
   PER CURIAM.

Order affirmed on authority of Van Wart v. Commissioner of Internal Revenue, 295 U.S. 112, 55 S.Ct. 660, 79 L.Ed. 1336.  