
    Frank TURNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 308.
    Circuit Court of Appeals, Second Circuit.
    June 11, 1934.
    Jefferson Armstrong, of New York City, for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PEE CUEIAM.

Affirmed on authority of Gould v. Gould, 245 U. S. 151, 38 S. Ct. 53, 62 L. Ed. 211.  