
    CHEMUNG CANAL TRUST COMPANY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 133.
    Circuit Court of Appeals, Second Circuit.
    Jan. 7, 1935.
    William Flannery, of Elmira, N. Y., for petitioner.
    Frank J. Wideman, Afst. Atty. Gen., and J. Louis Monarch and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, L. ' HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  