¶1J. Nelson Anderson, of Washington, D. C. (Stanley Worth, of Washington, D. C., of counsel), for petitioner.
¶2James W. Morris, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.
¶3Before SWAN and AUGUSTUS N. HAND, Circuit Judges, and PATTERSON, District Judge.
¶5Decision affirmed on the authority of Baker v. Commissioner of Internal Revenue, 2 Cir.,- 80 F.2d 813.