
    Harry C. FISHER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 147.
    Circuit Court of Appeals, Second Circuit
    Jan. 7, 1935.
    Charles E. Kelley and Christian S. Lorentzen, both of New York City, for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and H. Brian Holland, Sp. Assts. to Atty. Gen., of Philadelphia, Pa., for respondent.
    Before L. HAND,- SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  