
    INVESTMENT TRUST OF MUTUAL INVESTMENT COMPANY, Empire Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 386.
    Circuit Court of Appeals, Second Circuit.
    June 25, 1934.
    Lord, Day & Lord, of New York City, for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Hecht v. Malley, 265 U. S. .144, 44 S. Ct.. 462, 68 L. Ed. 949, and Ittleson v. Anderson, 67 F.(2d) 323 (C. C. A. 2).  