¶1Perkins, Malone & Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioners.
¶2Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F. A. Le Sourd, Sp. Assts. to Atty. Gen., for respondent.
¶3Before MANTON, SWAN, and CHASE, Circuit Judges.
¶5Affirmed on the authority of Porter v. Com’r, 288 U. S. 436, 53 S. Ct. 451, 77 L. Ed. 880; Burnet v. Guggenheim, 288 U. S. 280, 53 S. Ct. 369, 77 L. Ed. 748; Burnet v. Wells, 289 U. S. 670, 53 S. Ct 761, 77 L. Ed. 1439.