¶1George L. Grobe, U. S. Atty., of Buffa-' lo, N. Y., Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and Paul R. Russell, Sp. Assts. to Atty. Gen., for appellant.
¶2•Burke & Desmond, of Buffalo, N. Y. (Thomas C. Burke, of Buffalo, N. Y., of counsel), for appellee.
¶3Before MANTON, L. HAND, and SWAN, Circuit Judges.
¶5Judgment (13 F.Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.) 60 F. (2d) 673.