
    Leon BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 148, Docket 20740.
    Circuit Court of Appeals, Second Circuit.
    April 1, 1948.
    O’Dwyer & Bernstein, of New York City (Hyman L. Goldstein, of New York City, of counsel), for Leon Bloch, petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Robert M. Weston, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.
    Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.
   PER CURIAM.

Affirmed on opinion of Tax Court.  