
    Edgar N. FINN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 94.
    Circuit Court of Appeals, Second Circuit.
    March 2, 1936.
    H. Edward Shulman, of New York City (Morris Eisenstein, of Brooklyn, N. Y., of counsel), for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed on the authority of Metcalf & Eddy v. Mitchell,, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Commissioner (C.C.A.) 77 F.(2d) 300; Commissioner v. Modjeski (C.C.A.) 75 F.(2d) 468; Commissioner v. Murphy (C.C.A.) 70 F.(2d) 790.  