No. 2.Circuit Court of Appeals, Second Circuit.
April 18, 1938.
Appeal from the Board of Tax Appeals.
Erwin Hallett, of New York City, for petitioner.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and SWAN, Circuit Judges.