
    FIELD & START, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 51.
    Circuit Court of Appeals, Second Circuit.
    Nov. 3, 1930.
    Henry T. Dorrance, of Utica, N. Y. (J. G. Korner, Jr., of Washington, D. C., of counsel), for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and A. H. Conner, Sp. Assts. to U. S. Atty., both of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed.  