
    Isidor DOBKIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 46, Docket 21918.
    United States Court of Appeals Second Circuit.
    Argued Nov. 14, 1951.
    Decided Nov. 29, 1951.
    ■ Rabkin and Mark H. Johnson, New York City, Jacob Rabkin, New York City, of counsel, for Isidor Dobkin, petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Louise Foster, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.,
    Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
   PER CURIAM.

Affirmed on opinion of Arundell, J., 15 T.C. 31.  