¶1Basil Robillard, of Niagara Falls, N. Y., for appellant.
¶2G. A. Youngquist, Asst. Atty Gen., and A. H. Conner and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, .Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. O., of counsel), for appellee.
¶3Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Decision affirmed.