
    Edward KLAUBER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 5.
    Circuit Court of Appeals, Second Circuit.
    Nov. 1, 1937.
    Walter Mendelsohn and Wilbur H. Friedman, both of New York City (Pros-kauer, Rose & Paskus, of New York City, of counsel), for petitioner.
    ' James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed on the authority of Johnston v. Commissioner (C.C.A.) 86 F.2d 732, and Davis v. United States (C.C.A.) 87 F.2d 323.  