
    William Albert HARBISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 208.
    Circuit Court of Appeals, Second Circuit.
    Jan. 8, 1934.
    For the opinion below, see 26 B. T. A. 896.
    J. E. MaeCloskey, Jr., of Pittsburgh, Pa. (Hugh Satterlee, of New York City, of counsel), for-petitioner.
    Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

The question presented is identical with that decided in Bliss v. Commissioner, 68 F.(2d) 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed.

L. HAND, Circuit Judge, dissents.  