¶1Frank J. Sypher, of New York City, and William E. Davis, of Washington, D. C. (Ewing R. Philbin, of New York City, of counsel), for appellant.
¶2Mathias F. Correa, U. S. Atty., of New York City (David McKibbin, 3d, of New York City, of counsel), for appellee.
¶3Before SWAN, CHASE, and FRANK, Circuit Judges.
¶5Judgment affirmed on the authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788; see also Commissioner v. Barbour, 2 Cir., 122 F.2d 165; Commissioner v. Woolley, 2 Cir., 122 F.2d 167; Helvering v. Elias, 2 Cir., 122 F.2d 171.