
    Estelle BISHOP, Plaintiff-Appellant, v. R. H. REICHEL, Acting District Director of Internal Revenue, Defendant-Appellee.
    No. 239, Docket 23452.
    United States Court of Appeals Second, Circuit
    Argued April 12, 1955.
    Decided April 28, 1955.
    Martin F. Kendrick,' Syracuse,' N.'Y. (Laurence Sovik, of Smith & Sóvik, Syracuse,-N. Y;, on the brief), for plaintiff-appellant.--:- ■
    Morton K. Rothschild, Sp. Asst, to Atty. Gen. (H. Brian Holland,'Asst. Atty. ■ Gen-.,'and-Ellis N. Slack and Lee A. Jackso n, Sp. Assts. to Atty. - Gen., Yand Theodore F1. Bowes, U. S. Atty. for the Northern Dist. of- New York, Syracuse, N.Y.,-'and Charles-J.- Miller, Asst.-U.- S. At-ty., Syracuse, N. Y;, on the brief), for -defendant-appellee.--' - •
    Before CLARK, Chief Judge, and FRANK and HASTIE, Circuit Judges.
   PER CURIAM.

Affirmed on the opinion of District Judge Brennan, D.C.N.D.N.Y., 127 F. Supp.750.  