
115 F.2d 368 (1940)
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
Carleton H. PALMER, Respondent.
No. 76.
Circuit Court of Appeals, Second Circuit.
November 18, 1940.
L. W. Post, Sp. Asst. to Atty. Gen., for petitioner.
Roswell L. Gilpatric, of New York City, for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
PER CURIAM.
Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.
