
    William M. ROBINSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 39.
    Circuit Court of Appeals, Second Circuit.
    Dec. 16, 1935.
    Bernhard Knollenberg, of New York City (Lord, Day & Lord and Harry J. Rudick, all of New York City, of counsel),, for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of United States Trust Co. of New York v. Anderson (C.C.A.) 65 F.(2d) 575, 89 A.L.R. 994, certiorari denied 290 U.S. 683, 54 S.Ct. 120,, 78 L.Ed. 589.  