
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry S. BLUMENTHAL, Respondent.
    No. 355.
    Circuit Court of Appeals, Second Circuit.
    June 28, 1937.
    James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to the Atty. Gen., and Warner W. Gardner, of Washington, D. C., for petitioner.
    Solomon Eisner and Harry L. Nair, both of Hartford, Conn., for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  