
    PEOPLES BRIDGE COMPANY OF HARRISBURG, PENNSYLVANIA, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
    No. 131.
    Circuit Court of Appeals, Second Cir'cuit.
    Feb. 10, 1936.
    Collier B. Sparger, of New York City, for appellant.
    Frank J. Wideman, Asst. Atty. Gen., and L. W. Post and Sewall Key, Sp. Assts. to Atty. Gen., for appellee.
    Before . L. HAND, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  