
    Guy T. HELVERING, Commissioner of Internal Revenue, Appellant, v. CENTRAL STATES ELECTRIC CORPORATION, Ap-pellee.
    No. 284.
    Circuit Court of Appeals, Second Circuit.
    April 1, 1935.
    Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
    Edward II. Green and Norris Darrell, both of New York City (Sullivan & Cromwell, of counsel), for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Helvering v. Union Public Service Co. (C. C. A. 8) 75 F.(2d) 723, November term, 1934, Helvering v. California Oregon Power Co. (App. D. C.) 75 F.(2d) 644, January 7, 1935, and San Joaquin L. & P. Corporation v. McLaughlin (C. C A.) 65 F.(2d) 677.  