
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. S. E. & M. E. BERNHEIMER CO., Respondent.
    No. 240.
    Circuit Court of Appeals, Second Circuit.
    July 7, 1941.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for petitioner.
    Wilbur H. Friedman and Proskauer, Rose & Paslcus, all of New York City (Alfred Appel and Albert L. Solodar, both of New York City, of counsel), for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order, 41 B.T.A. 249, affirmed on the authority of United States v. Anderson, 269 U.S. 422, 441, 46 S.Ct. 131, 70 L.Ed. 347, and Carondelet Bldg. Co., Inc. v. Fontenot, 5 Cir., 111 F.2d 267.  