
    COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as EXECUTRICES of James A. McDONALD Appellees.
    No. 48.
    Circuit Court of Appeals, Second Circuit.
    March 11, 1935.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
    Taylor, Blanc,'Capron & Marsh and Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchter-loney, and George H. Craven, all of New York City, of counsel), for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Com’r, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244, and Commissioner v. Wallace (C. C. A.) 71 F.(2d) 1002.  