
    PARK WEST-RIVERSIDE ASSOCIATES, Inc., petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 218.
    Circuit Court of Appeals, Second Circuit.
    April 15, 1940.
    Harold J. Treanor, of New York City, for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and Richard H. Demuth, Sp. Atty., of Washington, D. C., for respondent.
    Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed.  