¶1William L. Lynch, Asst. U. S. Atty., of New York City, for appellant.
¶2Harold H. Meyers, of New York City, for appellee.
¶3Before LEARNED HAND, CHASE, and FRANK, Circuit Judges.
¶5Judgment affirmed in open court on the authority of Commissioner of Internal Revenue v. Bartlett, 2 Cir., 113 F.2d 766; Commissioner of Internal Revenue v. Buck, 2 Cir., 120 F.2d 775; Commissioner of Internal Revenue v. Winslow, 1 Cir., 113 F.2d 418, 133 A.L.R. 405; and Allis v. La Budde, et al., 7 Cir., 128 F.2d 838.