
    Arthur HIND, Plaintiff-Appellant, v. Jesse W. CLARKE, Collector of Internal Revenue for the 21st District of New York, Defendant-Respondent.
    No. 284.
    Circuit Court of Appeals, Second Circuit.
    April 7, 1930.
    Dunmore, Ferris & Dewey, of Utica, N. Y. (Henry T. Dorranee, of Utica, N. Y., of counsel), for appellant.
    Oliver D. Burden, U. S. Atty., and Henry R. Follett, Asst. U. S. Atty., both of Syracuse, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.
    Before MANTON, L. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Judgment [34 F.(2d) 583] affirmed.  