
    JOSEPH ELIAS & COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 160.
    Circuit Court of Appeals, Second Circuit.
    Feb. 2, 1931.
    Morris D. Kopple, of New York City (Herbert D. Cohen, of New York City, of counsel), for petitioner.
    G. A. Youngqnist, Asst. Atty. Gen., and John MacC. Hudson and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Eovenue, and Stanley Snydam, Sp. Atty., Bureau of Internal Eovenue, both of Washington, D. C., of counsel), for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Cireuit Judges.
   PEE CURIAM.

Decision affirmed.  