
    Samuel S. BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 2998.
    Circuit Court of Appeals, Fourth Circuit.
    July 16, 1930.
    R. E. Cabell, of Richmond, Va., for petitioner.
    Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.
    Before PARKER, Circuit Judge, and GRONER and ERNEST F. COCHRAN, District Judges.
   PER CURIAM.

Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938.

Affirmed.  