
    Margaret D. CROLL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James S. CROLL, Respondent. (Consolidated Cases.)
    Nos. 111-139.
    Circuit Court of Appeals, Second Circuit.
    March 20, 1939.
    Before SWAN and AUGUSTUS N. HAND, Circuit Judges, and PATTERSON, District Judge.
    Clarence W. Nutt, and Hayward, Jones, Nutt & Murray, all of New York City, and Rolland L. Nutt, of Washington, D. C., for Margaret D. Croll and James S. Croll.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., for the Commissioner.
   PER CURIAM.

Decision affirmed.  