
    MILLINERY CENTER BUILDING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 75.
    Circuit Court of Appeals, Second Circuit.
    Nov. 5, 1934.
    Edmund S. Koehersperger, of Washington, D. C. (Herman A. Brand, of New York City, of counsel), for petitioner.
    Prank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to the Atty. Gen., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision reversed on the authority of Bonwit Teller & Co. v. Commissioner (C. C. A.) 53 F. (2d) 381, 82 A. L. R. 325.  