
    De Lancey NICOLL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 204.
    Circuit Court of Appeals, Second Circuit.
    May 5, 1930.
    Harry T. Lore, of Washington, D. C. (Harvey L. Rabbitt, of Washington, D. C., of counsel), for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe. S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  