
    J. Hegeman FOSTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 97.
    Circuit Court of Appeals, Second Circuit.
    Feb. 5, 1934.
    R. Kemp Slaughter and Hugh C. Biek-ford, both of Washington, D. C., for petitioner.
    Pat Malloy, Asst. Atty. Gen., and Sewall Key, and Francis H. Horan, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  