Joseph B. Lynch, New York City, for plaintiff-appellant.
Irving H. Saypol, U.S. Atty., New York City, Henry L. Glenn, Asst. U.S. Atty., New York City, of counsel, for defendant-appellee.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
¶1
Affirmed on authority of Reynolds Spring Co. v. Commissioner, 6 Cir., 181 F.2d 638.