
    Jane A. TRACY v. Carl F. ROUTZAHN, Individually and as Collector of Internal Revenue for the Northern District of Ohio.
    No. 6892.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 11, 1936.
    Frank E. Bubna, of Cleveland, Ohio, for appellant.
    E. B. Freed, U. S. Atty., of Cleveland, Ohio, for appellee.
    Before HICKS, SIMONS, and ALLEN, Circuit Judges.
   PER CURIAM.

The judgment of the District Court is affirmed upon the authority of Helvering v. Butterworth, 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365.  