¶1Israel T. Deyo and Jenkins, Deyo & Hitchcock, all of Binghamton, N. Y., for appellant.
¶2James W. . Morris, Asst. Atty. Gen., and Sewall Key, Francis I. Howley, and Norman D. Keller, S.p. Assts. to the Atty. Gen., for appellee.
¶3Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Decision affirmed on the authority of Helvering v. Butterworth, 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365.