
    Henry V. POOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Second Circuit.
    January 10, 1929.
    No. 134.
    Stewart M. Seymour and John W. Drye, Jr., both of New York City, for appellant.
    Mabel Walker Willebrandt, Asst. Atty. Gen., John Vaughan Groner, of Norfolk, Va., and Dorothy A. Moncure, of Washington, D. C. (C. M. Charest, of Washington, D, C., of counsel), for appellee.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Affirmed in open court.  