
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. L. HONNOLD, Respondent.
    No. 434.
    Circuit Court of Appeals, Second Circuit.
    June 10, 1935.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for petitioner.
    Paul Armitage, of New York City, and Ellsworth C. Alvord, Floyd F. Toomcy, and Karl Riemer, all of Washington, D. C., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Smith v. Commissioner, 59 F.(2d) 56 (C. C. A. 1).  