
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MORO REALTY HOLDING CORPORATION, Respondent.
    No. 385.
    Circuit Court of Appeals, Second Circuit.
    May 1, 1933.
    Sewall Key and Praneis H. Horan, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for petitioner.
    Claude E. Koss, of New York City, and James Craig Peacock and John W. Townsend, both of Washington, D. C. (Proskauer, Rose & Paskus, of New York City, of counsel), for respondent.
    
      Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Decision affirmed.  