¶1Robert Ash, of Washington, D. C. (Nottingham, Clymer, Smith & Paltz, of Syracuse, N. Y., of counsel), for petitioner.
¶2Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Arthur Camduff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, L. HAND, and SWAN, Circuit Judges.
¶5Order affirmed on the authority of Dalton v. Bowers (C. C. A.) 56 F.(2d) 16, affirmed 287 U. S. 404, 53 S. Ct. 205, 77 L. Ed.