PER CURIAM.
Order affirmed on the authority of Helvering v. Union Public Service Co. (C.C.A. 8) 75 F.2d 723, November term, 1934, Helvering v. California Oregon Power Co. (App. D.C.) 75 F.2d 644, January 7, 1935, and San Joaquin L. P. Corporation v. McLaughlin (C.C.A.) 65 F.2d 677.