
    Julius G. DAY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 152.
    Circuit Court of Appeals, Second Circuit.
    July 7, 1941.
    Barnet D. Golden, of New York City (Geo. E. H. Goodner and Scott P. Cramp-ton, both of Washington, D. C., of counsel) for petitioner.
    Samuel O. Qark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710, 713.  