PER CURIAM.
Order affirmed on the authority of Helvering v. Leonard, 310 U.S. 80, 60 S.Ct. 780, 84 L.Ed. 1087.
No cited authorities resolved to law.co cases yet.
PER CURIAM.
Order affirmed on the authority of Helvering v. Leonard, 310 U.S. 80, 60 S.Ct. 780, 84 L.Ed. 1087.