
    Emerson E. ROSSMOORE, Appellant, v. Charles W. ANDERSON, Individually and as Collector of Internal Revenue for the Third District of New York, Appellee.
    No. 75.
    Circuit Court of Appeals, Second Circuit.
    Dec. 4, 1933.
    Zeiger & Berliner, of New York City, and Nelson T. Hartson, of Washington, D. C. (Ephraim Berliner and Joseph J. Zeiger, both of New York City, of counsel), for appellant.
    George Z. Medalie, U. S. Atty., of New York City (Harry G. Herman, Asst. U. S. Atty., of New York City, and Frederick W. Dewart, Sp. Asst, to Atty. Gen., of counsel), for appellee.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Judgment (1 F. Supp. 35) affirmed on the authority of Lucas v. Earl, 281 U. S. 111, 50 S. Ct. 241, 74 L. Ed. 731; Burnet v. Leininger, 285 U. S. 136, 52 S. Ct. 345, 76 L. Ed. 665; Burnet v. Wells, 289 U. S. 670, 53 S. Ct. 761, 77 L. Ed. 1439; Harris v. Com’r, 39 F.(2d) 546 (C. C. A. 2).  