Emerson E. ROSSMOORE, Appellant, v. Charles W. ANDERSON, Individually and as Collector of Internal Revenue for the Third District of New York, Appellee

PER CURIAM.

Judgment (1 F. Supp. 35) affirmed on the authority of Lucas v. Earl, 281 U. S. 111, 50 S. Ct. 241, 74 L. Ed. 731; Burnet v. Leininger, 285 U. S. 136, 52 S. Ct. 345, 76 L. Ed. 665; Burnet v. Wells, 289 U. S. 670, 53 S. Ct. 761, 77 L. Ed. 1439; Harris v. Com’r, 39 F.(2d) 546 (C. C. A. 2).