¶1James W. Morris, J. P. Wenchel, Sewall Key, Ralph E. Smith, and Helen R. Car-loss, all of Washington, D. C., for petitioner.
¶2Thomas G. Long, of Detroit, Mich., for respondent.
¶5It is ordered and adjudged that the decision of the Board of Tax Appeals be and is affirmed upon the grounds and for the reasons stated in the findings of fact and opinion of the Board reported in 36 B.T.A. 141.'