
    Sylvia S. STRAUSS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 59.
    Circuit Court of Appeals, Second Circuit.
    Jan. 4, 1937.
    Arthur B. Hyman, of New York City (Arthur B. Hyman and Charles H. Lieb, both of New York City, of counsel), for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for respondent.
    Before MANTON, L. HAND, and CHASE, Circuit Judges,
   PER CURIAM.

Decision affirmed.  