PER CURIAM.
Order affirmed upon the authority of Helvering v. Reynolds, 313 U.S. 428, 61 S.Ct. 971, 85 L.Ed. 1438, 134 A.L.R. 1155, and Commissioner v. Marshall, 2 Cir., 125 F.2d 943.
Order affirmed upon the authority of Helvering v. Reynolds, 313 U.S. 428, 61 S.Ct. 971, 85 L.Ed. 1438, 134 A.L.R. 1155, and Commissioner v. Marshall, 2 Cir., 125 F.2d 943.