
    Walter M. HORT, Petitioner, v. Guy T. HELVERING, Com’r of Internal Revenue, Respondent.
    No. 299.
    Circuit Gourt of Appeals, Second Circuit.
    May 27, 1940.
    Edwin Hort, of New York City, for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Morton K. Rothschild, of Washington, D. C., Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Warren Service Corp. v. Helvering, 2 Cir., 110 F.2d 723.  