
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FISHER & FISHER, Incorporated, Respondent.
    No. 430.
    Circuit Court of Appeals, Second Circuit.
    July 6, 1936.
    Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for petitioner.
    Frank J. Albus, of Washington, D. C., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  