Per Curiam:
Judgment affirmed. Tyler v. United States, 281 U. S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224.
The Circuit Court of Appeals filed no opinion. The opinion of the District Court is reported in 45 F. (2d) 911.
Judgment affirmed. Tyler v. United States, 281 U. S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224.
The Circuit Court of Appeals filed no opinion. The opinion of the District Court is reported in 45 F. (2d) 911.