
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ada Butler MITCHELL, Respondent.
    No. 58.
    Circuit Court of Appeals, Second Circuit.
    Jan. 7, 1935.
    Frank J. Wideman, Asst. Atty. Gen., Se-wall Key and Lucius A. Buck, Sp. Assts. to Atty. Gen., for petitioner.
    Albrecht, Maguire & Mills, of Buffalo, N. Y., for respondent.
    Before MANTON, L. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  