
    Raymond P. McNULTY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 171.
    Circuit Court of Appeals, Second Circuit.
    March 21, 1938.
    Raymond P. McNulty, of Brooklyn, N. Y., pro se, and H. Kennedy McCook, of Washington, D. C., for petitioner.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Com’r, 2 Cir., 77 F.2d 300; Buckner v. Com’r, 2 Cir., 77 F.2d 297.  