
    AMERICAN METAL COMPANY OF NEW MEXICO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 99.
    Circuit Court of Appeals, Second Circuit.
    Dec. 16, 1935.
    Martin Saxe and Robert C. Beatty, both of New York City (Robert C. Beatty, Martin Saxe, and Roger II. Anderson; all of New York City, of counsel), for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., Se-wall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  