
    DEXTER P. RUMSEY & COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 424.
    Circuit Court of Appeals, Second Circuit.
    June 11, 1934.
    Franehot & Warren, of Buffalo, N. Y. (William C. Warren, Jr., of Buffalo, N. Y.,' and Irving I. Sehaehtel, of New York City, of counsel), for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty..Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  