opinion: MARWILL TRADING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
  No. 154.
  Circuit Court of Appeals, Second Circuit.
  Feb. 20, 1939.
  Wilton H. Wallace and Joseph C. McGarraghy, both of Washington, D. C. (Colladay, McGarraghy, Colladay & Wallace, of Washington, D. C., of counsel), for petitioner.
  James W. Morris, Asst. Atty. Gen., and Sewall Key and Lloward P. Locke, Sp. Assts. to Atty. Gen., both of Washington, D. C., for respondent.
  Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
  PER CURIAM.
  Order affirmed.