¶1Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
¶2Taylor, Blanc,'Capron & Marsh and Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchter-loney, and George H. Craven, all of New York City, of counsel), for appellee.
¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
¶5Affirmed on the authority of McCormick v. Burnet, Com’r, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244, and Commissioner v. Wallace (C. C. A.) 71 F.(2d) 1002.