
    Robert L. DEMUTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 61.
    Circuit Court of Appeals, Second Circuit.
    Dec. 12, 1938.
    Mark Eisner and Ferdinand Tannenbaum, both of New York City, for petitioner.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

This appeal was argued with Pierce v. Commissioner, 2 Cir.; 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.

L. HAND, Circuit Judge, dissents.  