
    
      W. B. MORTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 241.
    Circuit Court of Appeals, Second Circuit.
    May 20, 1935.
    Smith, Moore & Lucas, of Washington, D. C. (Lewis H. Barnes, of Washington, D. C., of counsel), for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen;, for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  