¶1Harland G. Burnham, of Cleveland, Ohio, for petitioners.
¶2James W. Morris, Morrison Shafroth, DeWitt M. Evans, and Sewall Key, all of Washington, D. C., for respondent.
¶3Before SIMONS, HAMILTON, and ARANT, Circuit Judges.
¶5The court being of the opinion that the findings of the Board of Tax Appeals are fully sustained by the evidence and the inferences reasonably to be drawn therefrom, the decision of the Board of Tax Appeals is affirmed.