
    RIPLEY REALTY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 141.
    Circuit Court of Appeals, Second Circuit.
    Nov. 21, 1932.
    Frederick W. Newton, óf New York City, for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and S. B. Anderson, Sp. Atty., Bureau of Internal Revenue, of Wash, ington, D. C., of counsel), for respondent.
    . Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  