
    G. F. COSHLAND & COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Second Circuit.
    March 18, 1929.
    No. 209.
    Walter S. Hilbom and David J. Gallert, both of New York City, for petitioner.
    C. M. Charest and Shelby S. Faulkner, both of Washington, D. C., for respondent.
    Before L. HAND, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed.  