Bloch v. Commissioner42 F.2d 1013 4th Cir.1930Check Treatment PER CURIAM. Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938. Affirmed.