¶1H. Edward Shulman, of New York City (Morris Eisenstein, of Brooklyn, N. Y., of counsel), for petitioner.
¶2Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
¶3Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
¶5Decision affirmed on the authority of Metcalf & Eddy v. Mitchell,, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Commissioner (C.C.A.) 77 F.(2d) 300; Commissioner v. Modjeski (C.C.A.) 75 F.(2d) 468; Commissioner v. Murphy (C.C.A.) 70 F.(2d) 790.