
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MUTUAL LIFE INSURANCE COMPANY OF NEW YORK, Respondent.
    No. 140.
    Circuit Court of Appeals, Second Circuit.
    May 29, 1933.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and John H. MeEvers, Sp. Assts. to Atty. Gen. (C. M. Chaxest, Gen. Counsel, Bureau of Internal Revenue, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.
    Frederick L. Allen, Gen. Counsel, of New York City, and Wm. Marshall Bullitt, Sp. Counsel, of Louisville, Ky. (Edmund B. Quiggle, of Washington, D. C., of counsel), for respondent.
    ’ Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  