¶1Dunmore, Ferris & Dewey, of Utica, N. Y. (Henry T. Dorranee, of Utica, N. Y., of counsel), for appellant.
¶2Oliver D. Burden, U. S. Atty., and Henry R. Follett, Asst. U. S. Atty., both of Syracuse, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, L. HAND, and CHASE, Circuit Judges.
¶5Judgment [34 F.(2d) 583] affirmed.