
    Abraham J. HALPRIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 132.
    Circuit Court of Appeals, Second Circuit.
    March 28, 1946.
    Abraham J. Halprin, of New York City, pro se (Bernard Rothman, of New York City, of counsel).
    Harry Baum, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to Atty. Gen., for respondent.
    Before L. HAND, SWAN, and PHILLIPS, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Paymer v. Commissioner, 2 Cir., 150 F.2d 334.  