
    Montague Stanley TWEEDIE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 340.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1939.
    Charles W. Hagen, of New York City, for appellant.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., for appellee.
    Before SWAN, AUGUSTUS N. HAND, and CLARK, Circuit Judges.
   PER CURIAM.

Decision affirmed.  