No. 51.Circuit Court of Appeals, Second Circuit.
November 3, 1930.
Appeal from the United States Board of Tax Appeals.
Henry T. Dorrance, of Utica, N.Y. (J.G. Korner, Jr., of Washington, D.C., of counsel), for petitioner.
G.A. Youngquist, Asst. Atty. Gen., and Sewall Key and A.H. Conner, Sp. Assts. to U.S. Atty., both of Washington, D.C. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
PER CURIAM.
Order affirmed.