¶1L. W. Post, of Washington, D. C., for appellant.
¶2Basil B. Aylesworth, of Syracuse, N. Y., for appellee.
¶3Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Reversed and complaint dismissed on the authority of Herzog v. Commissioner, 2 Cir., 116 F.2d 591.