¶1James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp, Assts. to the Atty. Gen., of Norfolk, Va., for petitioner.
¶2Julius Henry Cohen, of New York City (Austin J. Tobin and Daniel B. Goldberg, *1000both of New York City, of counsel), for respondents.
¶3John J. Bennett, Jr., Atty. Gen. of New York, David Wilentz, Atty. Gen. of New Jersey, and Henry Epstein, Sol. Gen. of New York, amici curiae.
¶4Markell C. Baer, of Oakland, Cal., ami-cus curiae.
¶5Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶7Orders affirmed in open court on authority of Brush v. Commissioner (C.C.A.) 85 F.2d 32; Ten Eyck v. Commissioner (C.C.A.) 76 F.2d 515, and People ex rel. Rogers v. Graves, 299 U.S. 401, 57 S.Ct. 269, 81 L.Ed. 306.