
    J. & J. ROGERS COMPANY, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
    No. 25.
    Circuit Court of Appeals, Second Circuit.
    Jan. 6, 1936.
    H. H. Shinnick, of Washington, D. C., for appellant.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Átty.'Gen., for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, ‘Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Fullilove v. United States, 71 F.(2d) 852 (C.C.A.5), and Baltimore & O. R. Co. v. Commissioner, 78 F.(2d) 460 (C.C.A.4).  