
    Virgil P. ETTINGER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 343.
    Circuit Court of Appeals, Second Circuit.
    June 20, 1938.
    Frank J. Albus, of Washington, D. C., for petitioner.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  