
    William W. NILES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 344.
    Circuit Court of Appeals, Second Circuit.
    May 21, 1934.
    William N. Niles, in pro. per.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and M. H. Eustace, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed on the authority of De Loss v. Commissioner (C. C. A.) 28 F.(2d) 803.  